Is an employee entitled to a plan contribution based on disability pay that is not included on the Employer's W-2?

[katieinny]

An employee was out on disability for most of 2003. The disability pay was paid by an insurance company (premiums paid by the employer) and those payments do not appear on the employer's W-2. Is the employee entitled to a retirement plan contribution based on the disability pay?

[Kirk Maldonado]

What is the plan's definition of pay for this purpose?

[katieinny]

The company is using a 5305 SEP, so the definition of compensation is 414(s). Normally that would include disability pay. But, I'm wondering if the fact that the pay is coming from another source makes a difference.