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Text of IRS Rev. Rul. 2017-05: Covered Compensation Tables for the 2017 Plan Year (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Feb. 7, 2017
"[Treasury regulations define] covered compensation for an employee as the average (without indexing) of the taxable wage bases in effect for each calendar year during the 35-year period ending with the last day of the calendar year in which the employee attains (or will attain) social security retirement age.... For purposes of determining covered compensation for the 2017 year, the taxable wage base is $127,200.... [T]ables provide covered compensation for 2017."
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