On October 18, 2012 the Internal Revenue Service (IRS) announced the cost-of-living adjustments (COLA) impacting tax-qualified pension plans for 2013. Similar to 2012, there are increases in most of the pension plan limitations as the cost-of-living index increase met the statutory thresholds that trigger adjustments. The following table highlights some of the key limits that affect tax-qualified pension plans.

Click here to see table.