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Text of Revised IRS Notice 2017-64: 2018 Limitations Adjusted As Provided in Section 415(d), etc. (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 1, 2017
"For a participant who separated from service before January 1, 2018, the participant's limitation under a defined benefit plan under Section 415(b)(1)(B) is computed by multiplying the participant's compensation limitation, as adjusted through 2017, by 1.0197." [Explanation from an IRS email distributed on Oct. 31: "This document provides a revised factor for adjusting a participant's high-3 compensation limitation under Internal Revenue Code section 415(b)(1)(B) for plan years beginning on or after January 1, 2018. The revision is necessary due to the [BLS] adjustment of the Consumer Price Index for All Urban Consumers (CPI-U) for the months of July and August 2016, which are used in the calculation of the factor. After taking into consideration the adjustments made by the BLS, the factor is 1.0197."]
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