Excerpt: Effective January 1, 2003, the limitation on the annual benefit under a defined benefit plan under § 415(b)(1)(A) remains unchanged at $160,000.... The annual compensation limit ... remains unchanged at $200,000. The dollar limitation under § 416(i)(1)(A)(i) concerning the definition of key employee in a top-heavy plan remains unchanged at $130,000.... The limitation used in the definition of highly compensated employee under § 414(q)(1)(B) remains unchanged at $90,000.