107. Election of total compensation
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States
Statement of Requirement: Rev. Proc. 2023-37, 12.02(4)
Document Provision: _____
(Note to reviewer: The plan and/or adoption agreement must 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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