Calculating the PostEgtrra 415(b)(1)(A) DB limit
I was just asked to estimate the 2018 limit, which based on a few resources I found (one being Mercer), indicate that it will be increasing to $220k.
I haven't calculated this before, but I was given a file with the prior year calculation. I just have one question that I hope is simple. I see one part of the calculation is to divide the sum of the prior year's reported CPI  U in Q3 by what the file I was given refers to as "Base Quarter 2001 Q3", which is $533.3. Is this constant from year to year as part of the definition of the 415 limit or do I need to update this parameter? If so, what is this and where does it come from?
Thanks!
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