| Contribution Limits Comparison Amount Limits
| 2009 |
2008 |
|
| $245,000 |
$230,000 |
Employee compensation limit |
| $49,000 |
$46,000 |
Annual defined contribution limit |
| $195,000 |
$185,000 |
Annual defined benefit limit |
| $110,000 |
$105,000 |
Highly compensated employee definition |
| $160,000 |
$150,000 |
Key employee definition |
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