401(l) Offset

[Guest Crankarm]

I have a plan that utilizes the maximum offset allowance per IRC section 401(l). A recently terminated employee significantly reduced her hours in the final three years of her employment. Since the 401(l) offset is based on final three-year average compensation, this employee's benefit has been leverage up considerably due solely to her reduced work schedule. I am wondering if anyone has experienced a similar situation and if anything can be done to mitigate this skewing of benefits. Thanks.