Plan Limits 2007
| 401(k) Elective Deferrals (2007 Calendar Year) | $15,500 |
| Catch-Up Contribution Limit | $5,000 |
| Defined Contribution Plan Annual Contribution | $45,000 (for plan years ending in 2007) |
| Annual Compensation Limit | $225,000 |
| Defined Benefit Plan Annual Benefit Limit | $180,000 |
| Taxable Wage Base | $97,500 |
| Any employee with more than 5% ownership or lineal ascendant or descendant of 5% owner (current or preceding year) |
$100,000 (preceding year) |
| Any officer | $145,000 |
| 5% Owner | No minimum amount |
| 457(e)(15) Elective Deferrals | $15,500 |
| Annual Deferral | $10,500 |
| SIMPLE Catch-Up | $2,500 |
| Minimum Compensation | $500 |
| Annual Compensation | $225,000 |