Internal Revenue Bulletin:  2011-47 

November 21, 2011 

EMPLOYEE PLANS


Table of Contents

Notice 2011-90 Notice 2011-90

2012 cost-of-living adjustments; retirements plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2012, 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 under section 415. The limitations that are adjusted by reference to section 415(d) generally will change for 2012 because the increase in the cost-of-living index met the statutory thresholds that trigger their adjustment. This notice also contains cost-of-living adjustments for several pension-related amounts in restating the data in IR-2011-103 issued October 20, 2011.


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