Welcome

Fred S. Shapiro & Associates, Inc. creatively designs and administers qualified retirement plans. We strive to effectively and efficiently meet the objectives of our clients through creative design, based on the individual company and its demographics.

We specialize in understanding the various technicalities of the recent legislation imposed by the Internal Revenue Service. This allows us to provide our clients with initial, as well as, updated advice in order to maintain compliance with these laws.

In addition, we provide technical seminars for accountants, financial planners, investment advisors and life underwriters on topics indicative to the retirement field.

NEW PLAN FIGURES SET FOR YEAR 2009

Several key figures that affect retirement plans and plan administration in 2009 have been updated and are listed below:

Plan Type	2009	2008
Taxable Wage Base	$106,800	$102,000
Limit on Annual Compensation	$245000	$230,000
Limit on Elective 401(k) Deferrals	$16,500	$15,500
Limit on Catch-Up Contributions (50 & Older)	$5,500	$5,000
Highly Compensated Employee on the Basis of Income	$110,000	$105,000
Defined Benefit Plan IRC 415 Limit on Benefits	$195,000	$185,000
Defined Contribution Plan IRC 415 Dollar Limit	$49,000	$46,000

Fred S. Shapiro & Associates, Inc.

11408 Cronridge Drive

Suite I

Owings Mills, MD 21117

410-902-8300

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Dramatic Visions LLC