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Internal Revenue Bulletin:  2005-45 

November 7, 2005 


Table of Contents

Notice 2005-75 Notice 2005-75

2006 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2006, 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-2005-120 issued October 14, 2005.

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