NU Online News Service, Dec. 10, 2003, 10:48 a.m. EST – The Internal Revenue Service has published the 2004 covered compensation tables in Internal Revenue Bulletin 2003-44.[@@]

Employers and their advisors use the tables to calculate contributions and benefits for members of defined benefit pension plans, profit-sharing plans and stock bonus plans.

In 2004, the covered wage base will be $87,900, the IRS says.

The IRS has posted the bulletin that includes the tables at http://www.irs.gov/pub/irs-irbs/irb03-49.pdf