Notes:

(A)            Indexed for inflation in $5,000 increments.

(B)            Indexed for inflation in $500 increments.

(C)            Catch-up contributions generally excluded from plan limits (e.g.: IRC §§ 415, 457(b), 408(p), 401(k)(11), 402(h) and 404) and testing (e.g.: ADP/ACP testing, IRC § 410(b) coverage and IRC § 401(a)(4) nondiscrimination). Catch-up contributions must be available on a nondiscriminatory basis to eligible employees age 50 and older. Employers are not required to permit catch-up contributions.

(D)            Indexed for inflation in $500 increments. With respect to government 457 plans, participants may make catch-up contributions under special rules to IRC § 457 during the three years prior to retirement which may result in greater catch-up limits than general "catch-up contributions" under IRC § 414(v).

(E)            The IRA deductibility rules have not changed. The IRA catch-up contributions apply to individuals age 50 and older.

(F)             Indexed for inflation in $5,000 increments. Annual benefit limitations are actuarially reduced for benefit commencement before age 62 and actuarially increased for benefit commencement after age 65.

(G)            Indexed for inflation in $1,000 increments. Effective for limitation years beginning after December 31, 2001, the 25% of compensation limitation under IRC § 415(c)(1)(B) is increased to 100% of compensation.

(H)            Indexed for inflation.