Comp paid to term'd ees

[doombuggy]

I have a fiscal 9/1/09-8/31/10 PY that has 29 people that terminated in the prior plan year (2008), but received compensation in the 2009 plan year. The amounts range from 32 cents to $123.77. None of them have hours, deferrals, match or profit sharing allocations. We are debating as to whether they should be included in the testing. As of now, they are not showing up on the census count, as they term'd in the prior year and were paid out (if they had an account balance to begin with). This plan is in Datair's PE-WIN system.

Thoughts?

[Lou S.]

What does your document and 415 amendment say about comp for allocations and testing?