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ARTICLE · 01 NOVEMBER 2013

IRS Publishes 2014 Pension Plan Limitations

Day Pitney LLP
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Yesterday, the IRS announced cost-of-living adjustments applicable to certain dollar limitations for employee pension benefit plans for 2014:

United StatesEmployment and HR
Day Pitney LLP'S Employee Benefits And Executive Compensation Practice
Day Pitney LLP'S Employee Benefits And Executive Compensation Practice
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Yesterday, the IRS announced cost-of-living adjustments applicable to certain dollar limitations for employee pension benefit plans for 2014:

  • The annual benefit limit for defined benefit plans is increased from $205,000 to $210,000.
  • The annual addition limit for defined contribution plans is increased from $51,000 to $52,000.
  • The annual limit with respect to the exclusion for elective deferrals to a 401(k), 403(b) or 457 plan remains unchanged at $17,500.
  • The annual limit on contributions to an individual retirement account (IRA) remains unchanged at $5,500. The dollar limit for catch-up contributions to an IRA remains unchanged at $1,000.
  • The annual limit on compensation that can be taken into account under a qualified retirement plan is increased from $255,000 to $260,000.

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