Indexed Employee Benefit Limits
ITEM	2008	2007
Maximum deferral to a 401(k) Plan	$ 15,500	$ 15,500
Maximum 401(k) Catch Up Contribution - age 50 and over	5,000	5,000
Maximum compensation that can be used for plan purposes	230,000	225,000
Compensation thresholds used to determine a highly compensated employee	105,000	100,000
Defined-benefit pension plan dollar limit	185,000	180,000
Defined-contribution plan dollar limit *	46,000	45,000
Social Security Taxable Wage Base	102,000	97,500
Medicare Wage Base	Unlimited	Unlimited

*For an over age 50 participant in a 401(k) profit sharing plan, this limit can be increased by the Catch Up Contribution.