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IRC Limits Reference Chart
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Section 415(b) Annual Limit for Limitation Years Beginning in 2010
Adjusted for Age Benefit Payments Commence
And for 3.00% Post-Retirement Increases, If Applicable |
| Employee Group Benefit Option |
ERSRI - State Employees & Teachers
SRA Plus |
MERS - General Employees
SRA Plus |
Non Police & Fire Employees
All Others |
MERS Police & Fire
SRA Plus |
MERS Police & Fire
All Others |
Age Payments Commence (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
45 |
$43,669 |
$46,296 |
$65,097 |
$138,681 |
$195,000 |
46 |
$46,677 |
$49,308 |
$69,039 |
$139,269 |
$195,000 |
47 |
$49,923 |
$52,550 |
$73,262 |
$139,872 |
$195,000 |
48 |
$53,432 |
$56,045 |
$77,789 |
$140,492 |
$195,000 |
49 |
$57,227 |
$59,816 |
$82,648 |
$141,129 |
$195,000 |
50 |
$61,336 |
$63,889 |
$87,870 |
$141,782 |
$195,000 |
51 |
$65,791 |
$68,294 |
$93,488 |
$142,451 |
$195,000 |
52 |
$70,628 |
$73,066 |
$99,540 |
$143,137 |
$195,000 |
53 |
$75,883 |
$78,239 |
$106,067 |
$143,840 |
$195,000 |
54 |
$81,597 |
$83,853 |
$113,112 |
$144,559 |
$195,000 |
55 |
$87,819 |
$89,952 |
$120,726 |
$145,293 |
$195,000 |
56 |
$94,593 |
$96,578 |
$128,952 |
$146,044 |
$195,000 |
57 |
$101,966 |
$103,777 |
$137,840 |
$146,811 |
$195,000 |
58 |
$110,012 |
$111,617 |
$147,467 |
$147,594 |
$195,000 |
59 |
$118,802 |
$120,167 |
$157,909 |
$148,393 |
$195,000 |
60 |
$128,421 |
$129,507 |
$169,254 |
$149,207 |
$195,000 |
61 |
$138,955 |
$139,719 |
$181,590 |
$150,037 |
$195,000 |
62 |
$150,489 |
$150,883 |
$195,000 |
$150,883 |
$195,000 |
63 |
$151,722 |
$151,743 |
$195,000 |
$151,743 |
$195,000 |
64 |
$153,066 |
$152,619 |
$195,000 |
$152,619 |
$195,000 |
65 |
$154,370 |
$153,510 |
$195,000 |
$153,510 |
$195,000 |
66 |
$155,684 |
$154,416 |
$195,000 |
$154,416 |
$195,000 |
67 |
$157,007 |
$155,338 |
$195,000 |
$155,338 |
$195,000 |
68 |
$158,339 |
$156,276 |
$195,000 |
$156,276 |
$195,000 |
69 |
$159,678 |
$157,228 |
$195,000 |
$157,228 |
$195,000 |
70 |
$161,023 |
$158,195 |
$195,000 |
$158,195 |
$195,000 |
71 |
$162,372 |
$159,175 |
$195,000 |
$159,175 |
$195,000 |
72 |
$163,723 |
$160,168 |
$195,000 |
$160,168 |
$195,000 |
73 |
$165,073 |
$161,171 |
$195,000 |
$161,171 |
$195,000 |
74 |
$166,420 |
$162,183 |
$195,000 |
$162,183 |
$195,000 |
Note:
- Police and fire employees must have 15 years of participation to be eligible for special limits.
- Actuarial adjustments based on 5.00% interest and mortality table 417e3U10
- 3.00% post-retirement increase (deferred for 2.500 years) reflected for ERSRI
- 3.00% simple post-retirement increase (deferred for 0.500 years) reflected for MERS
- Basic dollar limit for 2009 is $195,000
- No actuarial increase post age 65
- Columns 2,3,&5 should be used with the SRA option. All other options use Columns 4 or 6.
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