I forgot where I read that in order to satisfy the safe harbor allocation under the permitted disparity regulations, that the plan must use full plan year compensation and cannot limit comp paid while a participant.?. Does anyone recall where this is clarified? Thanks


Never mind. Regulation 1.401(l)-1©(28) makes reference to compensation defined in Regulation 1.401(a)(4)-12 which does allow for inclusion of only comp paid while a participant. smile.gif