Internal Revenue Bulletin:  2009-50 

December 14, 2009 

EMPLOYEE PLANS


Table of Contents

Notice 2009-94 Notice 2009-94

2010 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2010, applicable to the dollar limitations on benefits and contributions under qualified retirement plans. The limitations that are adjusted by reference to section 415(d) will remain unchanged for 2010. Other limitations applicable to deferred compensation plans are also unchanged for 2010. This notice also contains cost-of-living adjustments for several pension-related amounts in restating the data in IR-2009-94 issued October 15, 2009.


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