401a17 Limit for terminating ee

[TPApril]

HCE terminates 3/31 of a calendar plan year.  The plan itself does not terminate or have a short plan year.

HCE earns $300,000 for that plan year.

For purposes of benefit calculations, for 2021 for example, would the comp be limited to $290,000, or $290,000/4= $72,500?

[Mike Preston]

There is zero justification for reducing the annual 401a17 limit in this situation.  $290,000.

[CuseFan]

w/o a doubt