When testing a DB under 401(a)(4) on a benefits basis and the measurem

[AndyH]

When testing a DB under 401(a)(4) on a benefits basis and the measurement period includes future years, how is average compensation defined? It is clear that future salary increases cannot be assumed, but 1.401(a)(4)-e(e)(2) says that average comp must end in the "current plan year", whereas 1.401(a)(4)-3(d)(2) seems to imply that assuming continuation of pay at the current level is an acceptable assumption.

For someone years away from retirement, must average pay be calculated based upon the comp history to date, or may it reflect assumed continuation at the current rate, i.e. average pay=current pay?

Any clarification of how others interpret this would be appreciated.