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The IRS has just released information concerning cost of living adjustments for pension plan limitations for 2005. Click here to view the release.  Worth noting are that the limitation for defined contribution plans has gone from $41,000 to $42,000, the limitation for defined benefit plans has gone from $165,000 to $170,000, and the compensation limitation has gone from $205,000 to $210,000. The highly compensated employee dollar amount has gone from $90,000 to $95,000. Of course, by statute, the deferral limitation has gone from $13,000 to $14,000, and the catch up contribution limitation has gone from $3,000 to $4,000.