Recently released data from the Internal Revenue Service on income for 2005 show a significant rise at the upper end of the income distribution. In 2005 there was a very large increase in income concentration: the top 1% gained 14% in real terms from 2004 while the bottom 99% gained less than 1% (when including capital gains). Of particular interest, other than the top 1%, the rate of change for the rest of the nation’s income earners stagnated. It appears only the super rich continued to experience a growth in income between 2004 and 2005.