UPDATED LIMITS FOR RETIREMENT PLANS - 2004

  2000 2001 2002 2003 2004
401(k) Elective Deferral
If over 50
$10,500 $10,500 $11,000
+$1,000
$12,000
+$2,000
$13,000
+$3,000
Simple
If over 50
$6,000 $6,500 $7,000
+$500
$8,000
+$1,000
$9,000
+$1,500
Defined Benefit Max. at 65 $135,000 $140,000 $160,000 $160,000 $165,000
Defined Contribution Maximum Allocation
If over 50
$30,000 $35,000 $40,000
+$1,000
$40,000
+$2,000
$41,000
+$3,000
Highly Compensated Employee $85,000 $85,000 $85,000 $90,000 $90,000
Maximum Compensation for Pension Purposes $170,000 $170,000 $200,000 $200,000 $205,000