Employee Benefit Limitation Percentage

(Effective January of Each Year)

Year

Limitation

Year

Limitation

1983

24%

1997

23%

1984

23%

1998

22%

1985

23%

1999

21%

1986

21%

2000

20%

1987

21%

2001

23%

1988

20%

2002

26%

1989

20%

2003

27%

1990

20%

2004

28%

1991

19%

2005

32%

1992

22%

2006

32%

1993

23%

2007

32%

1994

22%

2008

36%

1995

23%

2009

35%

1996

23%