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Old 10-06-2017, 04:06 PM
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Noumenon84 Noumenon84 is offline
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Default Calculating the Post-Egtrra 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?

Sum ergo Cogito

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Old 11-09-2017, 11:21 AM
Scheng1234 Scheng1234 is offline
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I just use the IRS COLA tables. Lots of handy limits provided there.
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Old 11-10-2017, 01:04 PM
StillCrazed StillCrazed is offline
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When you look back to the legislated $90,000 amount, you will note that the base is fixed from that indexing date. Don't change it.
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