Issue Number:    RR-2019-06

Inside This Issue

Revenue Ruling 2019-06 provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and related regulations for the 2019 plan year. For this purpose, covered compensation is average of the contribution and benefit bases in effect under section 230 of the Social Security Act for each year in the 35 year period ending with the year in which an employee attains social security retirement age.
Revenue Ruling 2019-06 will be published in Internal Revenue Bulletin 2019-14 on April 1, 2019.