REV-09 DECREASE LIMITS ON CONTRIBUTIONS TO QUALIFIED
       PENSION AND PROFIT-SHARING PLANS

                                Annual Added Revenues
                                (Billions of dollars)             Cumulative
Addition to          -----------------------------------------    Five-Year
CBO Baseline         1994     1995      1996     1997     1998     Addition
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Decrease Limits for
Defined Benefit Plans
to the Social Security
Wage Base (With
equivalent reduc-
tions for defined
contribution plans)    1.0      3.1       3.4      3.6      3.4       14.5

Decrease the Limit
for Deferrals in
Salary Reduction
Plans to $4,000        0.4      0.6       0.6      0.7      0.7        3.0
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SOURCE:  Joint Committee on Taxation.

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