### Question
What does participant's compensation mean?


### Answer
**Participant's compensation** has the following meaning in *26 U.S.C. § 415*:

> the compensation of the participant from the employer for the year

#### Citation:
  - *26 U.S.C. § 415*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

