The IRS has annual limits for the amount of earnings or contributions that may be reported in employee retirement programs (DB, DC, 457, etc.). When an employee reaches the set limit, the employer should not report additional wages or withhold additional contributions. You can read the full memo here and see a chart comparing the 2009 limits with 2010 by clicking here. If you have any questions regarding these limits, please contact the Office of Employee and Retiree Services at 800.767.2308.