Sheffler & Martin, Inc.

Annual Limits

COST-OF-LIVING ADJUSTMENTS TO DOLLAR LIMITS UNDER EMPLOYEE BENEFIT PLANS
ITEM	2012	2011	2010
DEFINED CONTRIBUTION - DOLLAR LIMIT	$50,000	$49,000	$49,000
DEFINED BENEFIT - DOLLAR LIMIT	200,000	195,000	195,000
MAXIMUM COMPENSATION	250,000	245,000	245,000
401(k) & 403(b) DEFERRALS/CATCH-UP CONTRIBUTIONS	17,000/5,500	16,500/5,500	16,500/5,500
457 DEFERRAL/CATCH-UP CONTRIBUTIONS	17,000/5,500	16,500/5,500	16,500/5,500
SIMPLE DEFERRALS/CATCH-UP CONTRIBUTIONS	11,500/2,500	11,500/2,500	11,500/2,500
HIGHLY COMPENSATED EMPLOYEE	115,000	110,000	110,000
KEY EMPLOYEE-OFFICER	165,000	160,000	160,000
SOCIAL SECURITY TAXABLE WAGE BASE	110,100	106,800	106,800