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Tom Poje
not sure what they are used for (except perhaps PIA calcs in DB plans)
on the plan limitation table

Bend Points for 2009 are 744 and 4483
cost of living% 5.8
national average wage 40405.48
taxable wage base 106800
JanetM
Looks like the 402g =16,500 and c/u is 5,500
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