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SOCIAL SECURITY VALUES AND QUALIFIED PLAN LIMITS, 1997

By David Langer, David Langer Company, Inc.

Based upon the cost of living adjustment of 2.9%, up from 2.6% last year, the limits in Social Security values and qualified plan limits are shown below for 1997 with comparison to those
for 1996.

Social Security values and qualified pension plan limits are also shown below for 1997. *



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