Section 3401(a) compensation and section 129

[Guest Rae]

Are benefits under a stand-alone section 129 plan included in the definition of section 3401(a) compensation? The plan definition of compensation does include amounts under sections 125, 402(e)(3), 402(h)(1)(B), 403(B), and 457, but in this case, the employer does not maintain a section 125 plan-just the dependent care arrangement.

The compensation definition also does not include reimbursements, other expense allowances, fringe benefits, moving expenses, deferred compensation, or welfare benefits.