Our Business Resource Center (BRC) just sent me these important, Key 2014 Pension/Employee Benefit Numbers for a client-company of mine. I thought that these same numbers might be helpful to others as well. Many of the annual adjustments to the numbers on the attached charts are based on the federal cost-of-living index. Because the federal cost-of-living index for the quarter ended September 30, 2013, is higher than the cost-of-living index for the quarters ended September 30 for the preceding year, most of the limits for 2014 are higher than those for 2013. Unless otherwise indicated, all section references are to the Internal Revenue Code.