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U.S. Master™ Payroll Guide, 2010 Edition 
The U.S. Master Payroll Guide is designed to meet the needs of customers who outsource their payroll, handle their payroll internally, subscribe to an electronic payroll library, or who cannot afford a comprehensive payroll resource.
Due to recently-announced cost-of-living adjustments (COLAs), most dollar limitations on benefits and contributions, annual compensation limits, the threshold amount for determining excess distributions, compensation amounts for simplified employee pensions (SEPs), and other dollar limitations applicable to retirement plans will remain the same in 2010.
Employee benefit plans are subject to annually adjusted dollar limitations on benefits, contributions, compensation, and other items. Annual benefit limits are generally calculated based on inflation data from the third fiscal quarter of each year. Adjustments in the limits are rounded down and may not take effect until certain minimum dollar amounts are reached. (IRS New Release IR-2009-94, October 15, 2009.)
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