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Posted

When calculating the 15% deduction limit for a PS plan in 2001, can I include the full-year comp of a new participant who enters the Plan on July 1, 2001? The Plan will only recognize this participant's comp from July 1, 2001 on for purposes of allocation of a benefit.

Guest James Osterhaus
Posted

Check the plan doc. It should state in there whether you can use the full year comp. or If you have to use the entry date as a participant.

Guest Tom Geer
Posted

As a Code matter, yes, you can.

Posted

This shouldn't be a plan document issue. Yes, you can use full year compensation even for a partial-year participant for the deductibility limit.

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