93. Election of total compensation
0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Statement of Requirement: Rev. Proc. 2017-41 Rev. Proc. 2023-37, 2023-51
I.R.B. 1491, sec. 5.15(1)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.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code