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.

{attach}