Social Security
Taxable Wage Base............ $62,700  (up from $61,200 in 1995)
4980(c)(1)(B) Excess
Distributions Threshhold..... 155,000  (up from $150,000 in 1995)
401(k)
Elective Deferral Cap.......... 9,500  (up from $9,240 in 1995)
401(a)(17)
Compensation Cap............. 150,000  (unchanged from 1995)
414(q)
Highly Compensated Employee
   (based on pay only)....... 100,000  (unchanged from 1995)
   (top-paid group)........... 66,000  (unchanged from 1995)
   (officer).................. 60,000  (unchanged from 1995)
415
Defined Benefit Limit........ 120,000  (unchanged from 1995)
408(k)
SEP Minimum Compensation......... 400  (unchanged from 1995)