QUESTION: Should 1 #FAS 1 be used to represent salary for career average plans?

ANSWER: Consider using #SALARY instead of 1 #FAS 1. For the first year of benefit accrual (after the valuation date), #SALARY will always return the current salary specified in the Census Specification. 1 #FAS 1 will return either the current salary or the prior year's salary, depending on whether the final average salary method includes or excludes current salary. It seems unlikely that you would ever want to use the prior year's salary, so using #SALARY avoids this possible mistake.