2014 Pension Plan Amounts: The IRS published cost-of-living - TopicsExpress

2014 Pension Plan Amounts: The IRS published cost-of-living adjustments to various pension plans and related amounts for 2014. For instance, the (1) benefit limit for defined benefit plans increases from $205,000 to $210,000; (2) defined contribution plan limit goes from $51,000 to $52,000; (3) compensation limit for determining benefits and contributions increases from $255,000 to $260,000; (4) definition of a highly compensated employee is unchanged at $115,000; (5) elective deferral limit for employees who participate in 401(k), 403(b), and most 457 plans remains unchanged at $17,500; and (6) limit on contributions to SIMPLE accounts also remains unchanged at $12,000. News Release IR-2013-86.

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