Contribution Limits

2008 & 2009 Traditional/Roth IRA Contribution Limits

Plan Name	Standard Limit	Catch-up Limit (Age 50 and older)
Traditional	$5,000	$6,000
Roth*	$5,000	$6,000

*MAGI Limits:
2008
Single: $101,000 - $116,000
Married Filing Joint: $159,000 - $169,000

2009
Single: $105,000 - $120,000
Married Filing Joint: $166,000 - $176,000

2008 & 2009 SEP IRA Contribution Limits

Year	Max Dollar Allocation	Max Considered Compensation
2008	$46,000	$230,000
2009	$49,000	$245,000

The maximum amount that can be contributed to a Simplified Pension Plan (SEP) is 25% of an employee's compensation, which is capped at a maximum as indicated above.

2008 & 2009 SIMPLE IRA Contribution Limits

Year	Standard Limit	Catch-up Limit(Age 50 and older)
2008	$10,500	$13,000
2009	$11,500	$14,000

Employers are generally required to match each employee's salary reduction contributions, on a dollar-for-dollar basis, up to 3% of the employee's compensation.

2008 & 2009 401(k) and Solo(k) Contribution Limits

Year	Standard Limit	Catch-up Limit(Age 50 and older)
2008	$15,500	$20,500
2009	$16,500	$22,000

Employer can contribute up to $30,500 in 2008.
Employer can contribute up to $32,500 in 2009.

2008 & 2009 Coverdell Education Savings Account (ESA)Contribution Limits

Standard Limit  (up to age 18)	MAGI Limits to qualify for account
$2,000	Single: $95,000 - $100,000
	Married Filing Joint: $190,000 - $220,000

2008 Health Savings Account Contribution Limits

HSA (Health Savings Account)

High Deductible  Health Plan Coverage	Standard Limit  (up to age 18)	Catch-up Limit  (Age 55 - 65, 65 and older if you qualify)
Individual (Self Only)	$2,900	$3,800
Family	$5,800	$6,700

Health Plan Requirements

High Deductible  Health Plan Coverage	Minimum Deductible  of at Least:	Annual Out-of-Pocket Expense Limit
Individual (Self Only)	$1,100	$5,600
Family	$2,200	$11,200

2009 Health Savings Account Contribution Limits

HSA (Health Savings Account)

High Deductible  Health Plan Coverage	Standard Limit  (up to age 18)	Catch-up Limit  (Age 55-65, 65 and older if you qualify)
Individual (Self Only)	$3,000	$4,000
Family	$5,950	$6,950

Health Plan Requirements

High Deductible  Health Plan Coverage	Minimum Deductible  of at Least:	Annual Out-of-Pocket Expense Limit
Individual (Self Only)	$1,150	$5,800
Family	$2,300	$11,600