Smith, Gambrell & Russell, LLP

Client Alerts

IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2010

Effective: January 1, 2010

The IRS has released the 2010 cost-of-living adjustments applicable to the dollar limits and thresholds for retirements and for a wide variety of tax benefit limits for health and welfare benefit plans. Most of the limits remain unchanged from 2009 because the procedures for making annual adjustments do not allow the limits to be reduced even though the relevant cost-of-living index has decreased from 2009. Plan sponsors should update their systems and formulas to include the limits that have been adjusted. Attached are the 2010 limits and thresholds most relevant to retirement and health and welfare benefit plans.

Click to see 2010 Cola Chart. Click to see 2010 Cola Chart. Click to see 2010 Cola Chart. Click to see 2010 Cola Chart.

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Published

10/26/09

Authors

Laura Miller Andrew
Lisa Rhein Carrasco
Kathryn K. Bongiovanni

Abstract

The IRS has released the 2010 cost-of-living adjustments applicable to the dollar limits and thresholds for retirements and for a wide variety of tax benefit limits for health and welfare benefit plans.

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