Generally, an IRS memo says, if the terms of the plan
specifically allow the employer to vary the employee’s compensation used in the
benefit formula, the plan would violate the definitely determinable rule.
If a recent Putnam Investments study is truly
representative, 85% of plan advisers use social media to develop new
business—in fact, 35% who manage $100 million-plus say it “plays a very
significant role in their marketing efforts.”