Average compensation for testing

[MoShawn]

Currently attempting to determine the 2010 testing wages (414(s)) for an HCE in a plan using high 3-year average compensation. The individual's highest three years (without limiting for 401(a)(17)) are:

1999 - $199,999.92

2000 - $199,999.92

2001 - $275,000.00

Section 611© of EGTRRA allowed the use of the 2002 401(a)(17) limit of $200,000 for pre-2002 years.

Is this still true? I understand the the 2007 regs have re-interpreted how this is determined, and the 401(a)(17) limit for the year in question applies?

EGTRRA 611© = 199,999.92 + 199,999.92 + 200,000.00 = 199,999.95

2007 Regs? = 160,000.00 + 170,000.00 + 170,000.00 = 166,666.67

2010 Limits? = 199,999.92 + 199,999.92 + 245,000.00 = 214,999.95

Any opinions?