Reasonable definition of compensation
Reasonable definition of compensation(i) General rule. An alternative definition of compensation under this paragraph (d) is reasonable under section 414(s) if it is a definition of compensation provided in paragraph (c) of this section, modified to exclude all or any portion of one or more of the types of compensation described in paragraph (d)(2)(ii) of this section. See paragraph (e) of this section, however, for special rules that permit definitions of compensation based on employees' rates of compensation and paragraph (f) of this section for special rules that permit definitions of compensation that include prior-employer compensation or imputed compensation.
(i)General rule.An alternative definition of compensation under this paragraph (d) is reasonable under section 414(s) if it is a definition of compensation provided inparagraph (c)of this section, modified to exclude all or any portion of one or more of the types of compensation described inparagraph (d)(2)(ii)of this section. Seeparagraph (e)of this section, however, for special rules that permit definitions of compensation based on employees' rates of compensation andparagraph (f)of this section for special rules that permit definitions of compensation that include prior-employer compensation or imputed compensation.