415 comp used for TH Min

[Guest billy bong]

for plan years beginning in 1998, can/should you use 415 comp that has NOT been decreased by 401k, 125 contributions to calculate the TH Minimum contribution?

I have been using "grossed up" 415 comp if the ee has elected not to use the reduced comp.

[Guest dlagrone]

Under SBJA, section 415 compensation is defined to include elective deferrals and salary reductions for plan years beginning in 1998.

[LCARUSI]

I believe you can also use W-2 compensation to calculate the TH benefit (see 1.416-1 question M-7 ).

I don't know if this has been changed by SBJA.