Chart of Inflation-Indexed Limits Updated for 1999 Limits

[Guest CVCalhoun]

The chart of maximum limits subject to inflation indexing at my employee benefits legal resource site has now been amended to include the newly announced 1999 limits. Among other things, the chart shows limits under sections 415, 403(B), 401(k), and 457, as well as the Social Security wage base and Social Security and Medicare tax rates, for 1996, 1997, 1998, and 1999. It also includes the 401(a)(17) limits on compensation taken into account, both under the general rules and under the special rule for grandfathered participants in governmental plans which, on July 1, 1993, followed the 401(a)(17) rules.

[Note: This message was edited by CVCalhoun]