Final Average Pay

[Guest calcu]

For purposes of determining final average comp, it has always been my understanding that all years in which a participants accrues credited service is counted, even years prior to a break-in-service, if applicable. Suppose an employee accrues credited service in years 1980 through 1995, incurs a break in service from years 1995 through 2001, comes back in 2002 and retires in 2006. The plan's definition for final average pay is the highest 5 out of the last 10 consecutive years. How exactly is final average pay determined in this case? The last 10 consecutive years would put it at 1996, where no comp is earned, so it is just figured on the last 4 years since out of the last 10, those are the only years the participant had compensation?

And will that final average pay apply to all service both pre and post break service? It has always been my understanding that the final average pay will apply to all the service (1980 through 1995 and 2002 through 2006). Any guidance, citation, authority will be greatly appreciated!!

Thanks