Integrated profit-sharing plan with partial year eligibility

[Guest rand32]

We have an integrated profit sharing plan (integrated on the taxable wage base), but use compensation only for the period in which a new participant is eligible for the year. If a person is onlly eligible for 3 months of the year, should we be using 1/4 of the wage base for his integartion level, or do we use the whole wage base for everyone?

[LCARUSI]

Doesn't the plan document address this issue?

[Guest yv14580]

The only time that you would alter the integration level is when you have a "short plan year". If you are working with a 12 month plan year, you would use the full integration for all participants, regardless of what their comp is.