(b) Beginning on January 1, 2015, the minimum wage shall be an hourly rate of. $8.40 an hour; beginning on January 1, 201 the minimum wage shall be an hourly rate 7. of $9.20 an hour; and beginning on January 1, 201 the minimum wage shall be an 9. hourly rate of $10.10 an hour.
The pension adjustment (PA) amount is the value of the benefits you earned in 2014 under your employer's registered pension plans (RPP) and deferred profit sharing plans (DPSP), and possibly, some unregistered retirement plans or arrangements.
For taxable years ending on or after December 31, 2001, the IRC section 481(a) adjustment period is four taxable years for a net positive adjustment for an accounting method change, and one taxable year for a net negative adjustment for an accounting method change. See Rev. Proc.