2001 Compensation Limit

[Pension RC]

I am working on 2012 valuation of a 1-person DB plan. Looking back at the 2011 valuation, which was done by someone else, I see that the accrued benefit is based upon an old high three average, from 2001 to 2003. However, the only way I can match the benefit is if the 2001 compensation limit was $200,000, as it was in 2002. The chart that I have shows the 2001 compensation limit as $170,000. I think I remember reading that one could consider the comp limit prior to 2002 to be $200,000. Does anyone know a source for this?

Thank you.

[masteff]

Is it Notice 2001-56? http://benefitslink.com/src/irs/notice2001-56.html

[david rigby]

See "COLA Increases Table" at this link:

http://www.irs.gov/Retirement-Plans/COLA-Increases-for-Dollar-Limitations-on-Benefits-and-Contributions