On October 18, 2012, the U.S. Internal Revenue Service (IRS) issued Revenue Procedure 2012-41, which sets out cost-of-living adjustments for certain income, gift, and estate tax items for tax years beginning in 2013, as required under the U.S. Internal Revenue Code. On the same day, the IRS announced changes to pension plan limits. Additionally, on October 16, 2012, the Social Security Administration announced an inflation-index modification to the earnings subject to the Social Security tax. Revenue Procedure 2012-41 is as significant for what it omits as for what it includes, e.g., it does not include tax rate tables for 2013.