Elective Deferrals from Bonuses

[Gilmore]

I was wondering if anyone could provide some insight into how salary deferrals from a bonus that is paid within 2 1/2 months after the plan year ends are handled.

I had some confusion about how this rule would be administered.

Assuming the plan year and the ER taxable year are both the calendar year:

If the ER pays a bonus on February 1, 2004 for services applicable to the 2003 plan year, can deferrals from this bonus be considered for the 2003 plan year?

If yes, I'm assuming they would be tested in the 2003 ADP test?

Would the additional deferrals be reflected in the 2003 W-2s?

Are these deferrals deductible to the employer for the 2003 taxable year?

When would the ER had to have declared the bonuses? For example, if the ER declared the bonus on February 1, 2004 this would have been after the W-2s had been issued.

Sorry for my confusion, and thanks for any help.