For purposes of determining covered compensation for the 2010
plan year, the taxable wage base is $106,800, unchanged from the 2009 wage base.
Permitted disparity allows for larger contributions or benefits with respect to
compensation in excess of the Social Security wage base.
In determining an employee’s covered compensation for a
plan year, the taxable wage base for the plan year is the taxable wage base in
effect as of the beginning of the plan year.
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