2007 Covered Compensation Table

Year
of
Birth

SSNRA
Year

Exact
Amount

Table 1

T107

Table 2

T207

Table 3

T307

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

48,820
51,349
53,826
56,234
58,617
60,966
63,280
65,560
67,691
69,737

71,674
73,534
75,300
77,006
78,660
81,780
83,280
84,694
86,014
87,274

88,474
89,614
90,669
91,706
92,700
93,617
94,449
95,160
95,769
96,257

96,617
96,917
97,191
97,406
97,500
97,500
97,500
97,500
97,500
97,500

97,500
97,500
97,500
97,500

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
51,600
54,000
56,400
58,800
61,200
63,000
65,400
67,800
69,600

71,400
73,800
75,600
76,800
78,600
81,600
83,400
84,600
85,800
87,000

88,200
89,400
90,600
91,800
93,000
93,600
94,200
95,400
96,000
96,000

96,600
97,200
97,200
97,200
97,800
97,800
97,800
97,800
97,800
97,800

97,800
97,800
97,800
97,800

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

48,816
51,348
53,820
56,232
58,608
60,960
63,276
65,556
67,680
69,732

71,664
73,524
75,300
77,004
78,660
81,780
83,280
84,684
86,004
87,264

88,464
89,604
90,660
91,704
92,700
93,612
94,440
95,160
95,760
96,252

96,612
96,912
97,188
97,404
97,500
97,500
97,500
97,500
97,500
97,500

97,500
97,500
97,500
97,500

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
57,000
60,000
60,000
63,000
66,000
69,000
69,000

72,000
75,000
75,000
78,000
78,000
81,000
84,000
84,000
87,000
87,000

87,000
90,000
90,000
93,000
93,000
93,000
93,000
96,000
96,000
96,000

96,000
97,500
97,500
97,500
97,500
97,500
97,500
97,500
97,500
97,500

97,500
97,500
97,500
97,500

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 T107 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 T207 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 T307 in Screen 13 and "Covered Comp at SSRA" answered as "Y".