2008 Retirement Plan Limits
Maximum Pre-Tax 401(k) Contribution: The maximum amount your employees can defer remains at $15,000.
Annual Addition Limit is $46,000, up from $45,000 in 2007.
Annual Compensation Limit is $230,000 up from $225,000 in 2007.
Highly Compensated up from $225,000 in 2007. Employee Limit is $105,000, up from $100,000 in 2007…
Catch-up contributions: The maximum additional contributions to a 401(k) by any employee who will be age 50 or older on Dec. 31, 2007 remains at $5,000.
More information on –Tax Law Changes for Business” is available at http://www.irs.gov/formspubs/article/0,id=109879,00.html.
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