North American Pension Services, LLC

		2008	2007	2006	2005
Compensation		$230,000	$225,000	$220,000	$210,000
Limits on benefits and contributions:
	Defined contribution plans	$46,000	$45,000	$44,000	$42,000
	Defined benefit plans	$185,000	$180,000	$175,000	$170,000
	401(k), 403(b) and 457 plan elective deferrals	$15,500	$15,500	$15,000	$14,000
	SIMPLE plan elective deferrals	$10,500	$10,500	$10,000	$10,000
	IRA	$5,000	$4,000	$4,000	$4,000
Catch-up contributions:
	401(k), 403(b) and 457 plans	$5,000	$5,000	$5,000	$4,000
	SIMPLE plans	$2,500	$2,500	$2,500	$2,000
	IRA	$1,000	$1,000	$500	$500
"Highly Compensated" definition		$105,000	$100,000	$100,000	$95,000
"Key Employee" definition:
	Officer	$150,000	$145,000	$140,000	$135,000
	1% owner	$150,000	$150,000	$150,000	$150,000
Social Security:
	Taxable wage base	$102,000	$97,500	$94,200	$90,000
	Social Security tax rate	6.20%	6.20%	6.20%	6.20%
	Medicare tax rate	1.45%	1.45%	1.45%	1.45%
	Combined tax rate	7.65%	7.65%	7.65%	7.65%

Annual Plan Limits