I'm trying to sort out the implications of including clergy's housing allowance in plan compensation per Rev Rul 73-258 in a safe harbor 410k non-electing church plan. This rev rul says you can treat it as plan comp; however, the IRS does not consider it part of 415 comp according to PLR 200135045. Since the plan is a safe harbor 401k, our definition of plan compensation must satisfy the requirements of 414(s). It appears we would not include housing allowance in 414(s) comp given the use of 415 comp as the starting definition for 414(s). Regardless, it seems it should always be ok to include housing allowance in plan comp if the participant is an NHCE. Further, the determination of HCE status is based on 415 comp, thus housing allowance must be excluded for the HCE determination. I appreciate any guidance on the 414(s) analysis in particular. Thanks!