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Text of IRS Rev. Rul. 2022-2: Covered Compensation Tables for 2022 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 5, 2022 "This revenue ruling provides tables of covered compensation under Section 401(l)(5)(E) of the Internal Revenue Code and the Income Tax Regulations thereunder, for the 2022 plan year.... For purposes of determining covered compensation for the 2022 year, the taxable wage base is $147,000." |
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