Revenue Ruling 2011-3 as it appears in the Internal Revenue Bulletin (IRB) that was published on January 24, 2011 (2011-4 I.R.B. 326) contains a typographical error in Attachment I. The error appears in the third column of Attachment I that provides the 2011 Covered Compensation Table II. The dollar amount in column three for the 1966 Calendar Year of Birth is $100,220; the correct dollar amount for 1966 is $101,220. Revenue Ruling 2011-3 as it appears in the IRB has been corrected and can be accessed at www.irs.gov.
The principal author of this announcement is Kathleen Herrmann of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this announcement, please contact the Employee Plans taxpayer assistance answering service at 1-877-829-5500 (a toll-free number) or e-mail Ms. Herrmann at RetirementPlanQuestions@irs.gov.
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