I have a new plan that is setting up profit sharing effective as of 1/1/08 and 401k as of 8/1/08. 3% SHNEC is going to be used as of 8/1/08. When calculating the 3%, do I use comp for entire year, or just portion of year from 8/1/08 forward? Having a "brain went on vacation" moment.

"what does the plan document say..." with regard to compensation for nonelective allocations or QNEC allocations?

The safe harbor section of the plan refers me back to my general definition of compensation. Since the plan is effective 1/1/08, I have participants that entered on that date. However, the 401k portion is not effective until 8/1/08, so no deferrals before August.