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Text of IRS Rev. Rul. 2021-3: Permitted Disparity in Employer-Provided Contributions or Benefits -- Covered Compensation Tables for the 2021 Plan Year (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Jan. 18, 2021

"For purposes of determining covered compensation for the 2021 year, the taxable wage base is $142,800. The following tables provide covered compensation for 2021."

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