In a 6 person new comparability plan with:
1 HC (principal)
4 clerical EEs (non principal)
1 NC sales/engineer ($80,000, not an owner or officer)(other category)
can the sales/engineer be placed in his own allocation category? Could his allocation rate be greater or less than the allocation rate for the non-principal clerical EES? I guess I'm asking, can a new comp plan use different allocation rates for different Non-highly compensated employees?

Yes, that is one of its most useful features.

Thank you Mr. Preston.

Did anyone out there except me here Mike's "Mr. Preston story" at ASPA last October?

didn't hear it.
does that mean I have to add one to the next talk I do?
(By the way Andy, I am penciled in to do something on cross tested this fall.)

And I am penciled in to chronicle a year in the life of a small defined benefit plan. I'll leave the tough stuff to Tom!

And when I grow up I want to be a moderator for both of you.

Don't sell yourself short Andy. also, be careful, you could get pulled into being a moderator yet. A couple of years ago my moderator didn't show - an emergency came up about 15 minute before the talk was to start.

Mike: Actually, I was thinking of doing the presentation on the theory of relativity, that would be a lot easier

Please make sure your session is not scheduled at the same time mine is. I want to hear YOUR Mr. Preston story!