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IRS Announces 2001 COLA Figures for Pension Contributions
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Nov. 20, 2000
Excerpt: Effective January 1, 2001, the limitation on the annual benefit under a defined benefit plan under section 415(b)(1)(A) is increased from $135,000 to $140,000.... The limitation for defined contribution plans under section 415(c)(1)(A) is increased from $30,000 to $35,000.... The limitation under section 402(g)(1) ... remains unchanged at $10,500.... The annual compensation limit under sections 401(a)(17) and 404(l) remains unchanged at $170,000.

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