IRS Rev. Rul.: Tables of Covered Compensation for 2025 Plan Year (IRC §401)

Tables of covered compensation under I.R.C. §401(I)(5)(E), and the regulations thereunder, for the 2025 plan year, the IRS provided. For purposes of determining covered compensation for the 2025 plan year, the taxable wage base is $176,100. [Rev. Rul. 2025-2, 2025-3 I.R.B. __ (Jan. 13, 2025)].

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