Baden Retirement Plan Services has posted its annual
Benefits Alert. The
Benefits Alert provides the IRS 2010 cost of living adjustments (COLA) for qualified retirement plans in an easy-to-read table. The table provides the Internal Revenue Code limitations for elective deferrals, annual compensation limits, catch-up contributions, the annual defined contribution plan limit, the annual defined benefit plan limit, and other types of plan limits. The
Benefits Alert also defines employees for the purposes of top heavy testing and ADP/ACP testing.