diff --git a/idea/idea-completion/testData/basic/common/annotations/AnnotationTarget.kt b/idea/idea-completion/testData/basic/common/annotations/AnnotationTarget.kt
index fc131859d25..a663b953d8c 100644
--- a/idea/idea-completion/testData/basic/common/annotations/AnnotationTarget.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/AnnotationTarget.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 @<caret> annotation class Annotated
 
 // EXIST: Target
diff --git a/idea/idea-completion/testData/basic/common/annotations/FunctionAnnotation1.kt b/idea/idea-completion/testData/basic/common/annotations/FunctionAnnotation1.kt
index a5d0eef0718..803eb66473e 100644
--- a/idea/idea-completion/testData/basic/common/annotations/FunctionAnnotation1.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/FunctionAnnotation1.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 annotation class Hello
 val v = 1
 
diff --git a/idea/idea-completion/testData/basic/common/annotations/FunctionAnnotation2.kt b/idea/idea-completion/testData/basic/common/annotations/FunctionAnnotation2.kt
index 0067dfb287f..cce9d4fc4bb 100644
--- a/idea/idea-completion/testData/basic/common/annotations/FunctionAnnotation2.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/FunctionAnnotation2.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 annotation class Hello
 val v = 1
 
diff --git a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation1.kt b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation1.kt
index 6ba96de807a..5286e22ab1d 100644
--- a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation1.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation1.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 annotation class Hello
 val v = 1
 
diff --git a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation2.kt b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation2.kt
index 80ee69bb3ea..41da1b1aba4 100644
--- a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation2.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation2.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 annotation class SHello
 
 fun foo(@S<caret>) { }
diff --git a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation3.kt b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation3.kt
index f294399de8f..6cc5190f3d2 100644
--- a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation3.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation3.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 annotation class Hello
 val v = 1
 
diff --git a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation4.kt b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation4.kt
index bb83f9ee2c6..8a0211b59a6 100644
--- a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation4.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation4.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 annotation class Hello
 val v = 1
 
diff --git a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation5.kt b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation5.kt
index 282b6001493..2a7e68d889e 100644
--- a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation5.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation5.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 annotation class Hello
 val v = 1
 
diff --git a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation6.kt b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation6.kt
index 889f3a9bba7..8afc0941b82 100644
--- a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation6.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation6.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 val v = 1
 
 enum class InlineOption {
diff --git a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation7.kt b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation7.kt
index c5a8cd76ab6..220d6dc3e1a 100644
--- a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation7.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation7.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 fun foo(@kotlin.<caret>) { }
 
 // INVOCATION_COUNT: 1
diff --git a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation8.kt b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation8.kt
index 72f59d32a05..84e76d3bc6f 100644
--- a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation8.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation8.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 annotation class Hello
 val v = 1
 
diff --git a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation9.kt b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation9.kt
index 33fc162e8f7..6592dc4b96d 100644
--- a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation9.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotation9.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 annotation class SHello
 val v = 1
 
diff --git a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotationAutoPopup1.kt b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotationAutoPopup1.kt
index be68f848392..1eceaee0fd5 100644
--- a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotationAutoPopup1.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotationAutoPopup1.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 val v = 1
 
 fun foo(@[S<caret>) { }
diff --git a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotationAutoPopup2.kt b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotationAutoPopup2.kt
index 193151df6c8..62675f058d3 100644
--- a/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotationAutoPopup2.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/ParameterAnnotationAutoPopup2.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 val v = 1
 
 fun foo(@[volatile S<caret>) { }
diff --git a/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation1.kt b/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation1.kt
index 98491ef8e7c..3f3092629a9 100644
--- a/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation1.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation1.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 package java
 
 annotation class Hello
diff --git a/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation2.kt b/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation2.kt
index a08dae59a29..bd906fc3d61 100644
--- a/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation2.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation2.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 annotation class Hello
 val v = 1
 
diff --git a/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation3.kt b/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation3.kt
index 34737236bab..db9eafab578 100644
--- a/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation3.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation3.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 annotation class Hello
 val v = 1
 
diff --git a/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation4.kt b/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation4.kt
index 74061fed65f..c3aabcab23b 100644
--- a/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation4.kt
+++ b/idea/idea-completion/testData/basic/common/annotations/TopLevelAnnotation4.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 annotation class Hello
 val v = 1
 
diff --git a/idea/idea-completion/testData/handlers/basic/annotation/AnnotationInBrackets.kt b/idea/idea-completion/testData/handlers/basic/annotation/AnnotationInBrackets.kt
index 89431473d89..ae6a203054d 100644
--- a/idea/idea-completion/testData/handlers/basic/annotation/AnnotationInBrackets.kt
+++ b/idea/idea-completion/testData/handlers/basic/annotation/AnnotationInBrackets.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 package some
 
 annotation class AnnComplete
@@ -9,4 +8,3 @@ class Multiplier {
 }
 
 // ELEMENT: AnnComplete
-// FIR_COMPARISON
\ No newline at end of file
diff --git a/idea/idea-completion/testData/handlers/basic/annotation/AnnotationInBrackets.kt.after b/idea/idea-completion/testData/handlers/basic/annotation/AnnotationInBrackets.kt.after
index f6bbf209be2..cebb0cd0514 100644
--- a/idea/idea-completion/testData/handlers/basic/annotation/AnnotationInBrackets.kt.after
+++ b/idea/idea-completion/testData/handlers/basic/annotation/AnnotationInBrackets.kt.after
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 package some
 
 annotation class AnnComplete
@@ -9,4 +8,3 @@ class Multiplier {
 }
 
 // ELEMENT: AnnComplete
-// FIR_COMPARISON
\ No newline at end of file
diff --git a/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget1.kt b/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget1.kt
index 7b4e4b7220b..59902686c9b 100644
--- a/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget1.kt
+++ b/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget1.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 class C(@<caret> val p: String)
 
 // ELEMENT: get
diff --git a/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget1.kt.after b/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget1.kt.after
index 5a57c4e0f56..bc02a4e89a5 100644
--- a/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget1.kt.after
+++ b/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget1.kt.after
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 class C(@get:<caret> val p: String)
 
 // ELEMENT: get
diff --git a/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget2.kt b/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget2.kt
index 31e3d16f524..2c38f36dc57 100644
--- a/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget2.kt
+++ b/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget2.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 class C(@<caret>Ann var p: String)
 
 // ELEMENT: set
diff --git a/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget2.kt.after b/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget2.kt.after
index 82f64ff964f..cade1880898 100644
--- a/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget2.kt.after
+++ b/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget2.kt.after
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 class C(@set:<caret>Ann var p: String)
 
 // ELEMENT: set
diff --git a/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget3.kt b/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget3.kt
index b8c7148bc52..3dac97661ab 100644
--- a/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget3.kt
+++ b/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget3.kt
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 class C(@<caret>get:Ann var p: String)
 
 // ELEMENT: set
diff --git a/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget3.kt.after b/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget3.kt.after
index 036a13971e5..67b04c7f9dd 100644
--- a/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget3.kt.after
+++ b/idea/idea-completion/testData/handlers/keywords/UseSiteAnnotationTarget3.kt.after
@@ -1,4 +1,3 @@
-// FIR_COMPARISON
 class C(@set:<caret>Ann var p: String)
 
 // ELEMENT: set
diff --git a/idea/idea-fir/build.gradle.kts b/idea/idea-fir/build.gradle.kts
index dfb3d8465d6..932ae4f042c 100644
--- a/idea/idea-fir/build.gradle.kts
+++ b/idea/idea-fir/build.gradle.kts
@@ -6,6 +6,8 @@ plugins {
 dependencies {
     compile(project(":plugins:uast-kotlin-fir"))
     compile(project(":idea:idea-frontend-fir"))
+    compile(project(":idea:idea-frontend-fir:fir-low-level-api-ide-impl"))
+
     compile(project(":idea:formatter"))
     compile(intellijDep())
     compile(intellijCoreDep())
diff --git a/idea/idea-fir/testData/completion/basic/common/when/nonSealedClassInWhen.kt b/idea/idea-fir/testData/completion/basic/common/when/nonSealedClassInWhen.kt
index f1f573e1f75..072755a6191 100644
--- a/idea/idea-fir/testData/completion/basic/common/when/nonSealedClassInWhen.kt
+++ b/idea/idea-fir/testData/completion/basic/common/when/nonSealedClassInWhen.kt
@@ -18,4 +18,3 @@ fun foo(e: SEALED) {
 // EXIST: is SomeClass
 // EXIST: SomeObject
 // EXIST: { lookupString: "else -> "}
-// FIR_COMPARISON
diff --git a/idea/idea-fir/testData/completion/basic/common/when/nonSealedClassWithTypeArgs.kt b/idea/idea-fir/testData/completion/basic/common/when/nonSealedClassWithTypeArgs.kt
index 7609fd6a910..b35e9122620 100644
--- a/idea/idea-fir/testData/completion/basic/common/when/nonSealedClassWithTypeArgs.kt
+++ b/idea/idea-fir/testData/completion/basic/common/when/nonSealedClassWithTypeArgs.kt
@@ -13,4 +13,3 @@ fun foo(e: NON_SEALED) {
 // EXIST: BBBB
 // EXIST: { lookupString: "is CCCC", tailText: "<*> -> " }
 // EXIST: { lookupString: "else -> "}
-// FIR_COMPARISON
diff --git a/idea/idea-fir/testData/completion/basic/common/when/sealedClassWithAbstractInheritorsInWhen.kt b/idea/idea-fir/testData/completion/basic/common/when/sealedClassWithAbstractInheritorsInWhen.kt
index 924a378066b..f12155b93d6 100644
--- a/idea/idea-fir/testData/completion/basic/common/when/sealedClassWithAbstractInheritorsInWhen.kt
+++ b/idea/idea-fir/testData/completion/basic/common/when/sealedClassWithAbstractInheritorsInWhen.kt
@@ -17,4 +17,3 @@ fun foo(e: SEALED) {
 // EXIST: is CCCC
 // EXIST: { lookupString: "else -> "}
 // EXIST: is SomeClass
-// FIR_COMPARISON