2014 Covered Compensation Table

Year of Birth	SSNRA Year	Exact Amount	Table 1	Table 2	Table 3
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 53,954 56,629 59,277 61,891 64,566 67,309 69,997 72,600 75,094 77,511 79,834 82,097 84,309 88,543 90,600 92,571 94,449 96,266 98,023 99,720 101,331 102,926 104,477 105,951 107,340 108,609 109,774 110,820 111,737 112,594 113,426 114,197 114,849 115,406 115,834 116,126 116,417 116,709 116,906 117,000 117,000 117,000	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 51,600 54,000 56,400 59,400 61,800 64,800 67,200 70,200 72,600 75,000 77,400 79,800 82,200 84,600 88,800 90,600 92,400 94,200 96,000 97,800 99,600 101,400 103,200 104,400 106,200 107,400 108,600 109,800 111,000 111,600 112,800 113,400 114,000 114,600 115,200 115,800 116,400 116,400 117,000 117,000 117,000 117,000 117,000	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 48,816 51,348 53,952 56,628 59,268 61,884 64,560 67,308 69,996 72,600 75,084 77,508 79,824 82,092 84,300 88,536 90,600 92,568 94,440 96,264 98,016 99,720 101,328 102,924 104,472 105,948 107,340 108,600 109,764 110,820 111,732 112,584 113,424 114,192 114,840 115,404 115,824 116,124 116,412 116,700 116,904 117,000 117,000 117,000	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 57,000 60,000 63,000 66,000 66,000 69,000 72,000 75,000 78,000 81,000 81,000 84,000 90,000 90,000 93,000 93,000 96,000 99,000 99,000 102,000 102,000 105,000 105,000 108,000 108,000 111,000 111,000 111,000 114,000 114,000 114,000 114,000 114,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000 117,000

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. 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.

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.