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Post details: Covered Compensation Tables for 2009 Plan Year Furnished by IRS (Rev. Rul. 2009-2)
12/19/08
Covered Compensation Tables for 2009 Plan Year Furnished by IRS (Rev. Rul. 2009-2)
CCH (cch.taxgroup.com) reports:
The IRS has provided tables of covered compensation under Code Sec. 401(l)(5)(E) for the 2009 plan year. Covered compensation with respect to an employee is defined as the average of the contribution and benefit bases in effect under section 230 of the Social Security Act for each year in the 35-year period ending with the year in which the employee attains social security retirement age. The covered compensation amounts from the tables are used in determining contributions to defined benefit plans and permitted disparities under plans that are integrated with Social Security. For purposes of determining covered compensation for the 2009 plan year, the taxable wage base is $106,800.
Rev. Rul. 2009-2, 2009FED ¶46,206
Other References:
Code Sec. 401
CCH Reference - 2008FED ¶18,119.10
Tax Research Consultant
CCH Reference - TRC RETIRE: 24,208
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