Option to defer on bonuses/414(s)

[Guest At Peace]

Have a plan that defines compensation as total W-2 (including deferrals) for all purposes (Match, deferral, PS, etc.)

Document also allows participant to make a special election in regard to deferring on his bonus.

If a participant chooses not to defer on his bonus, is the 414(s) Compensation Test required?

Thanks for your ideas!

[Mike Preston]

No.