2004 Covered Compensation Table

Year
of
Birth

Table 1

T104

Table 2

T204

Table 3

T304

1907
1908
1909

1910
1911
1912
1913
1914
1915
1916
1917
1918
1919

1920
1921
1922
1923
1924
1925
1926
1927
1928
1929

1930
1931
1932
1933
1934
1935
1936
1937
1938
1939

1940
1941
1942
1943
1944
1945
1946
1947
1948
1949

1950
1951
1952
1953
1954
1955
1956
1957
1958
1959

1960
1961
1962
1963
1964
1965
1966
1967
1968
1969

1970
1971

 4,200
4,800
4,800

5,400
5,400
6,000
6,600
7,200
7,800
8,400
9,600
10,200
11,400

12,000
13,200
14,400
15,600
16,800
18,600
19,800
21,000
22,800
24,600

25,800
27,600
29,400
31,200
33,000
35,400
37,200
39,600
43,800
46,200

48,600
51,000
52,800
55,200
57,000
59,400
61,200
63,600
65,400
67,200

68,400
70,200
72,000
73,200
74,400
77,400
78,600
79,800
80,400
81,600

82,200
83,400
84,000
84,600
85,800
86,400
87,000
87,000
87,600
87,600

87,600
87,900

 4488
4704
5004

5,316
5,664
6,060
6,480
7,044
7,692
8,460
9,300
10,236
11,232

12,276
13,368
14,520
15,708
16,968
18,312
19,728
21,192
22,716
24,312

25,920
27,576
29,304
31,128
33,060
35,100
37,212
39,444
43,992
46,284

48,576
50,832
53,028
55,164
57,276
59,352
61,392
63,396
65,256
67,020

68,688
70,272
71,760
73,200
74,580
77,148
78,372
79,512
80,556
81,540

82,464
83,340
84,120
84,876
85,596
86,244
86,796
87,240
87,564
87,780

87,864
87,900

 3,000
6,000
6,000

6,000
6,000
6,000
6,000
6,000
9,000
9,000
9,000
9,000
12,000

12,000
12,000
15,000
15,000
18,000
18,000
21,000
21,000
24,000
24,000

27,000
27,000
30,000
30,000
33,000
36,000
36,000
39,000
45,000
45,000

48,000
51,000
54,000
54,000
57,000
60,000
60,000
63,000
66,000
66,000

69,000
69,000
72,000
72,000
75,000
78,000
78,000
81,000
81,000
81,000

81,000
84,000
84,000
84,000
87,000
87,000
87,000
87,000
87,900
87,900

87,900
87,900
 

Notes:

1. Table 1 is the average (rounded to the nearest multiple of $600) of the taxable wage bases for the 35 calendar years ending with the year wherein an individual attains social security retirement age. This table is referred to as T104 in Screen 13 and "Covered Comp at SSRA" answered as "Y".  After 1993, IRS does not authorize the use of covered compensation tables rounded to $600 multiples under 401(l). Thus, integrated plans using this table are not safe-harbor plans.

2. Table 2 is the average (rounded down to a multiple of $12) of the taxable wage bases for the 35 calendar years ending with the year wherein an individual attains social security retirement age. This table is referred to as T204 in Screen 13 and "Covered Comp at SSRA" answered "Y".

3. Table 3 is the average (rounded to the nearest multiple of $3,000) of the taxable wage bases for the 35 calendar years ending with the year wherein an individual attains social security retirement age. This table is referred to as T304  in Screen 13 and "Covered Comp at SSRA" answered as "Y".

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