2005 Covered Compensation Table

Year
of
Birth

SSNRA
Year

Exact
Amount

Table 1

T105

Table 2

T205

Table 3

T305

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
1972
1973
1974
1975
1976
1977
1978
1979

1980
1981
1982
1983

1985
1986
1987
1988
1989
1990
1991
1992
1993
1994

1995
1996
1997
1998
1999
2000
2001
2002
2004
2005

2006
2007
2008
2009
2010
2011
2012
2013
2014
2015

2016
2017
2018
2019
2020
2022
2023
2024
2025
2026

2027
2028
2029
2030
2031
2032
2033
2034
2035
2036

2037
2038
2039
2040
2041
2042
2043
2044
2045
2046

2047
2048
2049
2050

12,280 13,377
14,526
15,709 16,977
18,323
19,729
21,194
22,720
24,314

25,926
27,580
29,311
31,129
33,066
35,106
37,214
39,451
44,003
46,351

48,700
51,014
53,277
55,471
57,640
59,774
61,874
63,940
65,857
67,689

69,411
71,057
72,609
74,100
75,540
78,231
79,517
80,717
81,823
82,869

83,854
84,780
85,620
86,443
87,223
87,926
88,543
89,040
89,434
89,709

89,854
89,940
90,000
90,000
90,000
90,000
90,000
90,000
90,000
90,000

90,000
90,000
90,000
90,000

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
53,400
55,200
57,600
60,000
61,800
64,200
66,000
67,800

69,600
70,800
72,600
74,400
75,600
78,000
79,800
81,000
81,600
82,800

84,000
84,600
85,800
86,400
87,000
88,200
88,800
88,800
89,400
90,000

90,000
90,000
90,000
90,000
90,000
90,000
90,000
90,000
90,000
90,000

90,000
90,000
90,000
90,000

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
46,344

48,696
51,012
53,268
55,464
57,636
59,772
61,872
63,936
65,856
67,680

69,408
71,052
72,600
74,100
75,540
78,228
79,512
80,712
81,816
82,860

83,844
84,780
85,620
86,436
87,216
87,924
88,536
89,040
89,424
89,700

89,844
89,940
90,000
90,000
90,000
90,000
90,000
90,000
90,000
90,000

90,000
90,000
90,000
90,000

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
63,000
63,000
66,000
69,000

69,000
72,000
72,000
75,000
75,000
78,000
81,000
81,000
81,000
84,000

84,000
84,000
87,000
87,000
87,000
87,000
90,000
90,000
90,000
90,000

90,000
90,000
90,000
90,000
90,000
90,000
90,000
90,000
90,000
90,000

90,000
90,000
90,000
90,000

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 T105 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 T205 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 T305 in Screen 13 and "Covered Comp at SSRA" answered as "Y".