Plan year compensation

Plan year compensation In general. Plan year compensation means section 414(s) compensation for the plan year determined by measuring section 414(s) compensation during one of the periods described in paragraphs (2) through (4) of this definition. Whichever period is selected must be applied uniformly to determine the plan year compensation of every employee.

Source

26 CFR § 1.401(a)(4)-12


Scoping language

None
Is this correct? or