415 Compensation Limit

[Hoard1]

Are increases in the 415 Compensation limit from 150,000 taken in account for determining persons benefit under a DB Plan? For example: high three comp earned in Plan Years 92-94. In calculating the 2000 accrued benefit can you include compensation in excess of 150,000 even if those amounts were earned in 92-94?

Thanks

[Guest Mr. X]

Compensation in this case would be limited to 150,000 for accrual purposes for 1992-1994.