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I am not sure if this topic should be posed here or in another retirement plans sub-forum.

We're considering changing the definition of Compensation in our US qualified plans (pension and savings) to W-2 (Treas. Reg 1.415©-2(d)(4)) from the short list/safe harbor alternative (Treas. Reg. 1.415©-2(d)(2)) Is there guidance on how to deal with transition issues in such a change? If so, please advise...provide cite. Thanks so much.

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