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Hi. We have an elective deferral only plan (no employer contributions). We have been investigating the possibility of changing the plan's definition of compensation to exclude certain types of compensation. Specifically, we want to exclude bonuses from compensation so that no elective deferrals come out of bonus payments. My research has been inconclusive on this. Some of the information I have found suggests that this type of exclusion could violate the requirements of effective opportunity under the universal availability rule. This is based on the notion that such an exclusion could impact a participant's ability to make a full deferral up to the 402(g) limit. Other information I have read suggests that the above position is simply conservative and that such an exclusion does not violate the rule. Does anyone have any thoughts on this? Have you researched this? Thanks for any thoughts.