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Pension Plan Limits for the Tax Years 2000 -- 2006
401kHelpCenter.comLink to more items from this source
Oct. 17, 2005
Excerpt: On October 14, 2005, the Internal Revenue Service announced cost of living adjustments applicable to dollar limitations for pension plans and other items for Tax Year 2006. Section 415 of the Internal Revenue Code provides for dollar limitations on benefits and contributions under qualified retirement plans. It also requires that the Commissioner annually adjust these limits for cost of living increases.

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