Definition of Compensation for 89-23

[wmyer]

Let's say that a plan is relying on the maximum disparity safe harbor from Notice 89-23 for purposes of nondiscrimination testing. For example, it gives a 5% contribution to NHCEs and a 9% contribution to HCEs. Okay, now let's further say that the plan's definition of compensation for allocation purposes excludes some things like commissions and bonuses, but it passes 414(s). When figuring out if the plan is nondiscriminatory, would this plan satisfy 89-23 or do you have to do a 401(a)(4) test using a safe harbor 414(s) compensation definition?