the end of the prior plan year.

$10.$ A Law Firm has a qualified profit sharing plan for certain eligible employees. It does not have a controlled group. The participant data as of the end of the prior plan year is as follows:

$\backslash$table$[[$Name$,$Compensation,Ownership,Officer Title,Account Balance$],[$A$,$$$300,000,50\%,$President,$$200,000$