Amounts previously excludable. Amounts previously excludable for purposes of figuring your maximum exclusion allowance (MEA) does not include contributions to a defined benefit plan. See chapter 3.

Increase in limit on annual additions. For 2001, the limit on annual additions, is the lesser of $35,000, or 25% of your compensation. This is an increase from the lesser of $30,000, or 25% of your compensation. See chapter 4.

Increase in limit on contributions to 403(b) plan and 457 plan. For 2001, the general limit on contributions in the same year to both a 403(b) plan and a 457 plan is the lesser of $8,500 or one-third of your includible compensation. This is an increase from the lesser of $8,000 or one-third of your includible compensation. See chapter 8.

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