HCE compensation based on current year

[AdKu]

Can you define HCE based on current year compensation instead of look back year compensation in the plan document for compliance testing purposes?

[Tom Poje]

no, because the definition is governed by the Code

414(q)(1)(B) which says "for the preceding year"

no one, no document provider has the authority to change that.

you might possibly be thinking of using 'calendar year comp' for a non-calendar plan year, but you still can't use current year comp.

[AdKu]

Many thanks!!!