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Guest Spock
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Is anyone aware of a stututory reason (under the IRC) why non-US income is ineliglbe compensation for purposes of a DB plan subject to 401(a) and 501(a)? Our plan's definition of comp does not refer to 3401(a) or W-2 wages, (but I want to change that when we restate our doucment in 2010). 401(a)(17) does not seem to be specific about comp being limited to US compensation. Any help is appreciated.

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