Retirement plan dollar limitations not changed by Tax Cut and Jobs Act of 2017, IRS says

The IRS has announced that the Tax Cut and Jobs Act of 2017 (P.L. 115-97) does not affect the 2018 cost-of-living adjustments (COLAs) for retirement plan dollar limitations. According to the IRS, the Tax Cut and Jobs Act of 2017 made no changes to the section of the tax law that limits benefits and contributions to retirement plans. Thus, the 2018 amounts released earlier (see IR-2017-1777) did not change after considering the new rules.
The IRS also discussed the effect of the new tax law on the COLAs for IRA contribution limits and the income thresholds related to IRAs and the saver’s credit. The IRS explained that the new tax law did make changes to how these COLAs are made, but after taking the applicable rounding rules into account, the COLA amounts for 2018 released earlier remain the same.

Source: IRS News Release IR-2018-19, February 6, 2018.
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