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| 401(a)(17) Limit for HCE Who Terminates After First Quarter of Plan Year BenefitsLink Message Boards  Nov. 15, 2021 "HCE terminates 3/31 of a calendar plan year. The plan 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 instead be limited to $290,000/4 ($72,500)?" |
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