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Thanks very much to Effen for pointing out a problem with the message boards search engine, which now has been fixed. The search engine was ignoring 3-letter words, such as "HCE". It was paying attention to words of 4 or more letters, but the 3-letter words got the cold shoulder. Words of only 1 or 2 letters continue to be disregarded, though, because they would cause the search engine to bog down. Another technique is to use Google. You can focus all of Google's processing firepower onto the message boards by including the phrase "site:benefitslink.com/boards" (but without the quotation marks) as part of the query you enter at google.com (or in your browser's Google search bar, etc.). For example, to see topics that contain messages about the HCE compensation limit, type this into the box at http://google.com: HCE compensation limit site:benefitslink.com/boards (Note how no blank space appears between site: and benefitslink.com, and no blank space appears between benefitslink.com and /boards.) You might want to bookmark this page: www.google.com/?q=site:benefitslink.com/boards which will pre-fill the box with the magic site string. You'd then add your desired word or words into the box before clicking the Google Search button.

See John See John show auditor copy of preamble to 415 regs. See John make auditor read this portion of the 415 regs page 13 of the pdf “As noted above, the final regulations provide that a plan cannot take into account compensation in excess of the section 401(a)(17) limit. In addition, the final regulations provide that elective deferrals can only be made from compensation as defined in section 415©(3). However, in applying these two rules, a plan is not required to determine a participant’s compensation on the basis of the earliest payments of compensation during a year.” see John make auditor read last sentence 100 times, and stand in the corner 415 regs.pdf