SEC. 8. EFFECT ON OTHER DOCUMENTS

Revenue Procedure 98–24, Publication 1245 (Rev. 3–98), is superseded.

1999–49 I.R.B. 637 December 6, 1999

mental plans that, under the plan as in effect on July 1, 1993, allowed cost-of-living adjustments to the compensation limitation under the plan under § 401(a)(17) to be taken into account, is increased from $270,000 to $275,000.

Administrators of defined benefit or defined contribution plans that have received favorable determination letters should not request new determination letters solely because of yearly amendments to adjust maximum limitations in the plans.