Pages 7-8 of 9 pages. Excerpt: For many of the pension plan limitations, the increase in the cost-of-living index met the statutory thresholds that trigger their adjustment. For some, however, the limitation remains unchanged: for instance, for the first time since the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001, the maximum amount of elective deferrals that may be made to 401(k), 403(b) and 457(b) plans, among others, was not increased.

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