Rev. Rul. 2026-1, page 299.
Internal Revenue Bulletin 2026-2 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code and the Treasury Regulations thereunder, effective January 1, 2026.
Finding Lists begin on page ii.
EMPLOYEE PLANS, INCOME TAX¶
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