"Under the proposed new comparability regulations, effective for the 2002 plan year, a new comparability plan must use the top heavy definition of compensation (Code Section 415(c)(3) in determining whether a plan satisfies the 5% minimum allocation gateway described in the regulations. This means such plans may not use any Code Section 414(s) compensation definition ... [This] will have the effect of increasing the required employer contribution for eligible nonhighly compensated employees ..."  MORE >>