Profit Sharing plan adding 401(k) Mid-Year

[Tinman]

When a profit sharing only plan amends mid-year to add a deferral provision (traditional and Roth), what compensation would be used for testing purposes - full year or only from the effective date of the amendment adding the deferral provision? Is there anything else to watch out for?

Thanks!

[BG5150]

The document can use either compensation. I just worked on a plan that added 401(K) October 1, and we used just 4th quarter comp. for the K and full year comp for the PS.