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Text of IRS Rev. Rul. 2026-1: Covered Compensation Tables for the 2026 Plan Year (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 12, 2025 "For purposes of determining covered compensation for the 2026 year, the taxable wage base is $184,500. ... [T]ables provide covered compensation for 2026." MORE >> |
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