Pentegra |
United 401(k) Plans, Inc. |
Nicholas Pension Consultants |
Central Pension Fund of the IUOE |
Retirement, LLC |
Trucker Huss, A Professional Corporation |
Bates & Company |
Jr Retirement Plan Administrator/ Administrative Assistant Hochheiser Deutsch & Co, Inc. |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Nova 401(k) Associates |
Carpenter Morse Group |
Retirement Plan Legal Specialist Pentegra |
Central Pension Fund of the IUOE |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
Compass Retirement Consulting Group, Inc. |
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IRS Notice 2002-71 Formally Sets Forth COLA Adjustments to Qualified Plan Limitations for 2003 Internal Revenue Service [IRS] ![]() [Official Guidance] Nov. 18, 2002 Excerpt: Effective January 1, 2003, the limitation on the annual benefit under a defined benefit plan under § 415(b)(1)(A) remains unchanged at $160,000.... The annual compensation limit ... remains unchanged at $200,000. The dollar limitation under § 416(i)(1)(A)(i) concerning the definition of key employee in a top-heavy plan remains unchanged at $130,000.... The limitation used in the definition of highly compensated employee under § 414(q)(1)(B) remains unchanged at $90,000. |
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