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IRS Announces Pension Plan Limitations for 2003 (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Oct. 18, 2002
2 pages. Excerpt: The Internal Revenue Service today announced cost-of-living adjustments applicable to dollar limitations for pension plans and other items for Tax Year 2003.... [U]nder EGTRRA, the limitation under section 402(g)(1) on the exclusion for elective deferrals described in section 402(g)(3) is increased from $11,000 to $12,000.... The annual compensation limit ... remains unchanged at $200,000.
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