2018 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 1984 1985	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 2051 2052	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 72,643 75,180 77,889 80,537 83,126 85,663 90,549 92,931 95,229 97,431 99,574 101,657 103,680 105,617 107,537 109,414 111,214 112,929 114,523 116,014 117,386 118,629 119,811 120,969 122,066 123,043 123,926 124,680 125,297 125,914 126,531 127,054 127,474 127,800 128,083 128,366 128,400	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 51,600 54,000 56,400 59,400 61,800 64,800 67,200 70,200 72,600 75,000 78,000 80,400 83,400 85,800 90,600 93,000 95,400 97,200 99,600 101,400 103,800 105,600 107,400 109,200 111,000 112,800 114,600 115,800 117,600 118,800 120,000 121,200 121,800 123,000 124,200 124,800 125,400 126,000 126,600 127,200 127,200 127,800 127,800 128,400 128,400	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 72,636 75,180 77,880 80,532 83,124 85,656 90,540 92,928 95,220 97,428 99,564 101,652 103,680 105,612 107,532 109,404 111,204 112,920 114,516 116,004 117,384 118,620 119,808 120,960 122,064 123,036 123,924 124,680 125,292 125,904 126,528 127,044 127,464 127,800 128,076 128,364 128,400	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 84,000 87,000 90,000 93,000 96,000 96,000 99,000 102,000 105,000 105,000 108,000 108,000 111,000 114,000 114,000 117,000 117,000 120,000 120,000 120,000 123,000 123,000 123,000 126,000 126,000 126,000 126,000 126,000 128,400 128,400 128,400 128,400 128,400

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.