News From the Editor By: Debra F. Goldman; Goodman McGuffey Lindsey & Johnson, LLP

As most of you know, I am back in my former position as Director of Newsletter. For those of you who did not attend the Regional Conference in Orlando, it was a great one. There were several very interesting speakers - cudos to our own Amy Webster for a great job in organizing this event!

On behalf of the AALA (Atlanta Association of Legal Administrators) Board of Directors, happy holidays to each of you!

Below are some 2005 Rates/Limits you might find helpful:

Business Mileage Rate	40.54/mile
Relocation mileage rate	15.04/mile
Social Security/Medicare rates	6.20%/1.45%
Social Security wage limit	$90,000
Medicare wage limit	Unlimited
Pretax contributions for 401(k) and SEP plans	$14,000
Workers aged 50 and over (catch up)	$4,000
Combined employer/employee pay-in limits for all defined contribution plans	$42,000
Annual compensation limit under Sec. 401(a)(17) and Sec. 404(1)	$210,000
Sec. 408(k)(3)(C) IRA, SEP or SIMPLE plan limits	$210,000

Source: www.IRS.gov

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Editor: Debra F. Goldman (dgoldman@gmlj.com) (This publication is the property of the Atlanta Association of Legal Administrators. Reproduction or reprint without prior permission is strictly prohibited. Click here to request reprint permission.)

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