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[Official Guidance]

10/20/2004: Text of IRS Announcement of Pension Plan Limits for 2005 (Internal Revenue Service [IRS])
Excerpt: Many of the pension plan limitations will change for 2005. For most of the limitations, the increase in the cost-of-living index met the statutory thresholds that trigger their adjustment. Furthermore, several limitations, set by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), are scheduled to increase at the beginning of 2005.
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