§1434

m without published opinion 89 F.3d 841 (8th Cir. 1996).8 We rejected the same arguments presented herein and concluded that respondent's position was clearly supported by the statute 8The Small Business Job Protection Act of 1996, Pub. L. 104- 188, sec. 1434(a), 110 Stat. 1807, added sec. 415(c)(3)(D) which includes certain deferrals in participant's compensation, effective for years beginning after Dec. 31, 1997. This amendment does not apply to the instant case. We note, however, that the leg

e elective deferrals are included in annual additions.7 Sec. 415(c)(2). Petitioner also seeks to include in "participant's compensation" the amounts of the commissions or bonuses that 6 The Small Business Job Protection Act of 1996, Pub. L. 104-188, sec. 1434(a), 110 Stat. 1807, added sec. 415(c)(3)(D) which includes certain deferrals in participant's compensation, effective for years beginning after Dec. 31, 1997. This amendment does not apply to the instant case. We note, however, that the leg

er has not shownthat respondent's reliance on this part ofthe determination as part ofthe basis for revocation was unreasonable or arbitrary. 5. Participant Compensation Section 415(c)(3)(D) concerning "participant's compensation" was added by SBJPA sec. 1434(a), 110 Stat. at 1807, and was effective for plan years beginning after December 31, 1997. In essence, section 415(c)(3)(D) required that certain deferrals be included in a "participant's compensation". Section 415(c)(3)(D) generally define