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Plan excludes pre-participation compensation, comp is paid (as opposed to accrued) Plan is Top Heavy Contributions testing on cross tested basis w imputed disparity Elig 12 mos/1000 hrs (no min age), dual entry dates (1/1 and 7/1) Employee DOH 3/2016, works 1000+hrs in initial 12 mos of svc projected Entry Date 7/2017 HOWEVER Terminates 6/15/2017, therefore never enters the plan Same employee is Rehired 12/20/2017, 1st paycheck following rehire is 1/12/2018 According to the Plan, this employee enters the Plan as of Rehire Date 12/20/2017. 2017 Total Comp is $7,000 (paid Jan 1 - 6/15/2017) 2017 Elig Comp is $0 (but for THM, which is full year) PS is determined on $0 elig comp, GW is determined on $0 (Question ... is GW satisfied because 5% GW * $0 = $0?). TH is determined on $7,000 -- $210 THMin Question How is her EBAR calculated? Is her EBAR based on $210 contrib (due to THMin) and $7000 comp, even though her otherwise eligible pay is $0? Thank you