Notice 2008-102 sets forth certain cost-of-living adjustments effective January 1, 2009, applicable to the dollar limitations on benefits and contributions under qualified retirement plans. Other limitations applicable to deferred compensation plans are also affected by these adjustments. This notice also contains cost-of-living adjustments for several pension-related amounts in restating the data in IR-2008-118 issued October 16, 2008.
Notice 2008-102 will appear in IRB 2008-45, dated November 10, 2008.
Posted by Lewis J. Saret, General Editor, Wealth Strategies Journal.
Notice 2008-102 will appear in IRB 2008-45, dated November 10, 2008.
Posted by Lewis J. Saret, General Editor, Wealth Strategies Journal.

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