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Text of 2015 Dollar Limitations on Benefits and Contributions
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Oct. 24, 2014
"The Internal Revenue Code provides for dollar limitations on benefits and contributions under qualified retirement plans. IRC Section 415 requires the limits to be adjusted annually for cost-of-living increases. The IRS announced on October 23, 2014 cost-of-living adjustments applicable to dollar limitations for pension plans and other items for tax year 2015." [Also available in PDF format.]

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