The Internal Revenue Service has released a detailed list of pension plan and other retirement-related contribution limitations for Tax Year 2013 that were triggered by an increase in the cost-of-living index. A number of the pension plan limitations will change for 2013 because the increase in the cost-of-living index met the statutory thresholds for the adjustment. Other limitations, however, will remain unchanged. For more information regarding the plan limitations, please see Littler’s ASAP, IRS Announces Pension Plan Limitations for Tax Year 2013.