415 compensation definition under the final regs.

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The 415 compensation definition is also the basis for determining nondiscriminatory (414(s)) compensation to test a plan under the ADP/ACP tests, and under 401(a)(4).

Did the final regulations clarified whether or not the definition of compensation would be an "alternative definition" if it excludes any or all of the optional post-severance compensation.

If it is considered an "alternative definition," then each plan using the "alternative definition" would be required to pass the compensation ratio test every year.