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  1. SST73
    For 2014, a plan's definition of 415 compensation was W-2 wages. The plan was restated 1/1/2015, and elected 3401(a) for 415 compensation. To determine HCEs for 2015, which year's definition of 415 compensation is applied to the lookback year? I believe it is the 2015 definition. 414(q)(4) simply states 415©(3) compensation is used to determine HCEs, and Notice 97-45 clarifies the determination year & lookback year periods, but I find nothing that addresses the effect of a change in the definition of 415 comp. If I think about a new, start-up plan, HCEs would be determined based on the plan's "new" definition of 415 compensation, applied to the lookback year preceding the adoption of the plan. Can anyone confirm/clarify? Thank you in advance!
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