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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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