Why is the NG % limit 104.1?

[Buttons840]

According to [1] the limit for NG % is 104.1 in a real-life TBM 900. This simulation seems to match, as you can run the engine at NG % around 102 and everything seems fine, the ITT is good, etc.

So this question isn't specific to the simulation, but I was wondering: Why is the limit 104.1? That seems like an odd number to have as a limit.

[1] http://www.tbm.aero/wp-content/uploads/2016/03/PIM__900_AN__E0R2.pdf