401(a) (17) Compensation limit for off Calendar Year Plan

I inherited a plan that runs 10/1/2017 through 9/30/2018.  Which year determines max compensation?  2017 or 2018?   

401(a)(17) is the year beginning in - so 2017.

415(c) is the year ending in - so that would be 2018.

so then his max Safe Harbor 3% NE would be $8100?

- somebody calculated it as $8250 (apparently based on $275,000 instead of $270,000.

Thanks!

2 hours ago, Pammie57 said:

I inherited a plan that runs 10/1/2017 through 9/30/2018.  Which year determines max compensation?  2017 or 2018?   

Here's what we tell clients each year in the footnotes in our annual "new limits" letter/chart (it only matters for those plans not on calendar year) which I keep on the door of the cabinet just above my head:

The DC limit is effective for limitation (plan) years ENDING in the given calendar year.           

Annual Compensation limit is effective for plan years BEGINNING in the given calendar year.   

HCE Compensation limit is effective for plan years BEGINNING in the given calendar year.   

Soc. Sec. Taxable Wage Base is effective for plan years BEGINNING in the given calendar year.