Facts and Figures

IRC Limits (Rounded) 2009 2008 2007 2006 2005 2004 2003
401(k) plan elective deferral limit $16,500 $15,500 $15,500 $15,000 $14,000 $13,000 $12,000
Eligible 457 plan deferral limit 16,500 15,500 15,500 15,000 14,000 13,000 12,000
415 defined benefit maximum annuity 195,000 185,000 180,000 175,000 170,000 165,000 160,000
415 defined contribution maximum annual addition 49,000 46,000 45,000 44,000 42,000 41,000 40,000
401(a)(17) and 408(k)(3)(C) compensation limit 245,000 230,000 225,000 220,000 210,000 205,000 200,000
Highly compensated employee threshold 110,000 105,000 100,000 100,000 95,000 90,000 90,000
Social Security 2009 2008 2007 2006 2005 2004 2003
Cost-of-living increase 5.8% 2.3% 3.3% 4.1% 2.7% 2.1% 1.4%
OASDI contribution and benefit base (wage base) 106,800 102,000 97,500 94,200 90,000 87,900 87,000
Maximum monthly social security benefit worker retiring in January at age 65 2,172 2,030 1,998 1,961 1,874 1,784 1,721

PIA formula

             

1st bend point

744 711 680 656 627 612 606

2nd bend point

4,483 4,288 4,100 3,955 3,779 3,689 3,653
FICA tax rates              

OASDI employer and employee

6.2% 6.2% 6.20% 6.20% 6.20% 6.20% 6.20%

HI employer and employee

1.45% 1.45% 1.45% 1.45% 1.45% 1.45% 1.45%

OASDI self-employed

12.40% 12.40% 12.40% 12.40% 12.40% 12.40% 12.40%

HI self-employed

2.90% 2.90% 2.90% 2.90% 2.90% 2.90% 2.90%

Medicare Premiums and Deductibles

2009 2008 2007 2006 2005 2004 2003

Part A - Hospital Insurance

             

Inpatient hospital deductible

$1,068 $1,024 $992.00 $952.00 $912.00 $876.00 $840.00

Coinsurance

             

Daily coinsurance payment for 61-90 days of inpatient hospital care

267.00 256.00 248.00 238.00 228.00 219.00 210.00

Coinsurance for up to 60 lifetime reserve days

534.00 512.00 496.00 476.00 456.00 438.00 420.00

Daily coinsurance payment for 21-100 days in a skilled nursing facility following a hospital stay of at least three days

133.50 128.00 124.00 119.00 114.00 109.50 105.00

Voluntary premium for persons not eligible for monthly benefits

443.00 423.00 410.00 393.00 375.00 343.00 316.00

Alternative reduced premium for persons with 30-39 credits

244.00 233.00 226.00 216.00 206.00 189.00 174.00
Part B - Medical Insurance              
Annual deductible 135.00 135.00 131.00 124.00 110.00 100.00 100.00
Monthly premium 96.40 96.40 93.50 88.50 78.20 66.60 58.70

Part D - Drug
Benefit

             
Deductible 295 275 265 250 - - -
25% co-pay up to
coverage limit of:
2,700 2,510 2,400 2,250 - - -
100% co-pay up to coverage limit of: 6,153.75 5,726.25 5,451.25 5,100 - - -
5% co-pay after out-of-pocket of: 4,350 4,050 3,850 3,600 - - -

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