Comp used to allocate 401(k) safe harbor contributions

[Guest M Lavelle]

If Compensation is defined in a plan as comp from date of participation, can this definition be used when allocating the 401(k) safe harbor contribution, or do you use full year compensation regardless of the the plan definition?

[Guest rhp]

You can use comp from the entry date for the safe harbor. See IRS Notice 98-52, IV., B.