Employer match to 403(b) may include housing allowance in includible compensation

[Guest Rick Sandlin]

I read (somewhere) that under the new rules an employer may include the amount of a minister's housing allowance in the determination of the employer's contribution to a 403(b). In other words, the employer's plan document may define compensation to inlcude the housing allowance. The employee, however, must exclude the allowance in determining the maximum combined contribution (employee and employer). Does anyone have additional information or a reference?