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Applying New EGTRRA Comp Limit to All Former Employees Won't Cause Nondiscrimination Problems (HTML)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 23, 2002
Rev. Rul. 2003-11. Excerpt: Section 611(c) of EGTRRA [increased the compensation limit] to $200,000, and changing the method used for cost-of-living adjustments.... A plan amendment to apply the increased compensation limits under section 611(c) ... to all former employees (or all former employees who retain accrued benefits under the plan) that is effective as of the first plan year beginning after December 31, 2001, satisfies the requirements of §401(a)(4) and §410(b) of the Code.
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