IRS Rev. Rul. 2019-06 provides 2019 covered compensation tables, including unrounded and rounded values, confirming Mercer’s earlier estimates. Some qualified retirement plans use covered compensation in their benefit formulas, consistent with the design-based, safe-harbor "permitted disparity" rules under Internal Revenue Code Section 401(l). Other qualified retirement plans use covered compensation to determine "imputed disparity" under the general nondiscrimination testing rules of Section 401(a)(4).