Internal Revenue Bulletin:  2006-46 

November 13, 2006 

EMPLOYEE PLANS


Table of Contents

Notice 2006-98 Notice 2006-98

2007 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2007, applicable to the dollar limits on benefits under qualified defined benefit pension plans and to other provisions affecting (1) certain plans of deferred compensation and (2) “control employees.” This notice restates the data in News Release IR-2006-162 issued October 18, 2006.


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