The Internal Revenue Service announced cost‑of‑living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2015. Many of the pension plan limitations will change for 2015 because the increase in the cost-of-living index met the statutory thresholds that trigger their adjustment. However, other limitations will remain unchanged because the increase in the index did not meet the statutory thresholds that trigger their adjustment.
For a summary of limitations from 2008 through 2015 see Cost of Living Adjustments for Pension Plans.
Each of the following chapters in The Gold Book have been updated throughout for annual limitation adjustments: