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Calendar Year new comparability profit sharing plan added 401k deferral option effective 10/1/12. Can EBARS for ABPT be calculated in two pieces: One piece based on the employer base allocation based on annual comp and the second piece based on teh 401(k) deferrals based on comp from 10/1/12 to 12/131/12? If not, any help will be appreciated. Thanks.

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