2012 Annual Benefit Plan and Social Security Limits

2012 Annual Benefit Plan Amounts Contribution & Benefit Limits 2011 Limit 2012 Limit Section 401(k), 403(b), or 457(b) annual deferral $16,500 $17,000 SIMPLE plan annual deferral $11,500 $11,500 Section 415 maximums — annual benefit from                     defined benefit plan $195,000 $200,000 — annual additions to defined    contribution plan $49,000 $50,000 Maximum IRA contribution $5,000 $5,000 Catch-up contribution limits — retirement plan $5,500 $5,500 — SIMPLE plan $2,500 $2,500 — IRA $1,000 $1,000 Compensation Amounts Annual compensation limit $245,000 $250,000 Grandfathered governmental plan participants $360,000 $375,000 Highly compensated employees — any employee* $110,000 $115,000** — 5-percent owner no minimum no minimum *Employer may elect to limit to top-paid 20%**Due to the look-back rule, first applies in determining HCEs in 2013. Key employees — officer $160,000 $165,000 — 1-percent owner $150,000 $150,000 — 5-percent owner no minimum no minimum

Social Security/HSA Limits Social Security 2011 Limit 2012 Limit — OASDI taxable wage base $106,800 $110,100 — OASDI tax rate – employer 6.2% 6.2% — OASDI tax rate – employee 4.2% 6.2%# — maximum monthly benefit at    SSRA* $2,366 $2,513 — cost of living adjustment 0% 3.6% Maximum income without reducing Social Security retirement benefits — SSRA* or over no limit no limit — year individual attains SSRA* $3,140/mo^ $3,240/mo^ — under SSRA* $14,160/yr $14,640/yr #Subject to legislative change. *Social Security Retirement Age (age at which an individual may receive an unreduced monthly benefit).  ^No limit on earnings beginning the month an individual attains SSRA. HSA Limits Maximum HSA contribution — individual $3,050 $3,100 — family $6,150 $6,250 Minimum HDHP deductible — individual $1,200 $1,200 — family $2,400 $2,400 Catch-up contribution limit $1,000 $1,000