In preparation for the 2010 plan year, I wanted to remind everyone of some of the applicable limits for benefit plans.  Most of these are unchanged from 2009, but there are some significant changes for health savings accounts:

1. Maximum Annual Pension (defined benefit): $195,000
2. Maximum Annual Addition (defined contribution):  $49,000
3. 401(k)/403(b)/457 Deferrals: $16,500
4. "Catch-up" Contribution: $5,500
5. Compensation Limit: $245,000
6. Highly Compensated: $110,000
7. HSA Annual Contribution Limit (Single): $3,050
8. HSA Annual Contribution Limit (Family): $6,150
9. HDHP Minimum Deductible (Single): $1,200
10. HDHP Minimum Deductible (Family): $2,400
11. HDHP Maximum Out-of-Pocket (Single): $5,950
12. HDHP Maximum Out-of-Pocket (Family): $11,900
13. HSA "Catch-up" Contribution Limit: $1,000

Also, the Social Security Wage Base remains at $106,800 and for 2010, there is a 0% cost of living increase.