plugins/devkit/testData/build/withJpsModule/META-INF/plugin.xml

<idea-plugin version="2">
  <id>test.plugin</id>
  <name>Test Plugin</name>
  <version>1.0</version>
  <extensions defaultExtensionNs="com.intellij">
    <compileServer.plugin classpath="jps/jps-plugin.jar"/>
  </extensions>
</idea-plugin>