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We administer a combination CB/401(k) which we recently took over.

The 401K is calendar, the CB is 9/1-8/31.  Client wants to bring the CB to calendar year, so we have a short plan year in the SC 9/1/2020-12/31/2020.

Client is in cash flow (who isn't these days) and wants to keep the CB as low as possible.

The limitation year is calendar for both plans.  Thinking of doing CB with actual salaries 9/120-12/31/20 and full cal year for 401K, but that does not sit right.

Full calendar salaries for both and then pro-rate the CB contribution?

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