93. Election of total compensation

0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Statement of Requirement: Rev. Proc. 2023-37, 2023-51 I.R.B. 1491, sec. 9.03(3)

(Note to reviewer: The plan and/or adoption agreement may allow the employer the option to select total compensation as the compensation to be used in determining benefits. See LRM #6 for the acceptable definitions of compensation.)

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0325 Publ 6088 (PDF)

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