2011 Qualified Plan Cost of Living Increases, 2011 Social Security Taxable Wage Base
2010-10/28 Mary Ellen Schill and Megan K. Heinzelman

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The Internal Revenue Service has announced the cost-of-living adjustments for the various qualified retirement plan limits. Note that all of the limits shown below are unchanged from 2010, because the relevant cost-of-living index for 2010 is less than the cost-of-living index for 2009, the basis for the cost of living increases.

All of the above are plan year limits (i.e., for the plan year which begins in 2011), with the exception of the Code Section 401(k) and Code Section 403(b) elective deferral limit, which is a calendar year limitation.

In addition, the Department of Health and Human Services has set the maximum taxable wages for the OASDI portion of the social security tax at $106,800 for 2011. 

For further information, please contact Attorneys Mary Ellen Schill or Megan Heinzelman, who prepared this article, or any of the attorneys within the Employment, Labor & Benefits Group of Ruder Ware: Ron Rutlin, Dean Dietrich, Jeffrey T. Jones, Christopher Toner, and Sara Ackermann.

© 2010 Ruder Ware, L.L.S.C. Accurate reproduction with acknowledgment granted. All rights reserved.
This document provides information of a general nature regarding legislative or other legal developments. None of the information contained herein is intended as legal advice or opinion relative to specific matters, facts, situations, or issues, and additional facts and information or future developments may affect the subjects addressed.