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Minister's housing allowance and compensation


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Guest Tara Curran
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Under PLR 200135045, minister's housing allowance is not includible for the 415 annual addition limit testing. Does this mean that a minister can defer from his total compensation, including the housing allowance, as long as the total deferred, matched and contributed as an employer profit sharing contribution is less than 25% of his salary (excluding the housing allowance) in 2001? In other words, the contribution amounts are based on total compensation including the housing allowance, but the test is run without the housing allowance amount.

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