North American Pension Services, LLC

		2013	2012	2011	2010
Compensation		$255,000	$250,000	$245,000	$245,000
Limits on benefits and contributions:
	Defined contribution plans	$51,000	$50,000	$49,000	$49,000
	Defined benefit plans	$205,000	$200,000	$195,000	$195,000
	401(k), 403(b) and 457 plan elective deferrals	$17,500	$17,000	$16,500	$16,500
	SIMPLE plan elective deferrals	$12,000	$11,500	$11,500	$11,500
	IRA	$5,500	$5,000	$5,000	$5,000
Catch-up contributions:
	401(k), 403(b) and 457 plans	$5,500	$5,500	$5,500	$5,500
	SIMPLE plans	$2,500	$2,500	$2,500	$2,500
	IRA	$1,000	$1,000	$1,000	$1,000
"Highly Compensated" definition		$115,000	$115,000	$110,000	$110,000
"Key Employee" definition:
	Officer	$165,000	$165,000	$160,000	$160,000
	1% owner	$150,000	$150,000	$150,000	$150,000
Social Security:
	Taxable wage base	$113,700	$110,100	$106,800	$106,800
	Social Security tax rate	6.20%	4.20%	4.20%	6.20%
	Medicare tax rate	1.45%	1.45%	1.45%	1.45%
	Combined tax rate	7.65%	5.65%	5.65%	7.65%

Annual Plan Limits