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Compensation for 5500 but not taxable Comp?


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Posted

Any experience with compensation that is not taxable compensation to a service provider (for example where there is an exclusion under IRC 132 from taxable comp) but the service provider is receiving "indirect compensation" that meets the definitions under Schedules A and C?

It seems that since there is no similar exclusion from 5500 compensation as there is for taxable comp that it would have to be reported on Schedules A and C. Only two options here, one is to report the compensation on Form 5500 and the other is to exclude it since it is not taxable compensation. Any thoughts?

Posted

Is the indirect compensation being paid by an employer/plan sponsor or by some other entity?

Lori Friedman

Posted
Is the indirect compensation being paid by an employer/plan sponsor or by some other entity?

My understanding regarding comp paid by the employer/plan sponsor is that it is direct comp not indirect. The example I gave above is indirect comp from a service provider to a TPA. It isn't taxable income to the TPA, as it qualifies under IRC 132 as an exclusion. I don't read the Instructions to Sch. A and C as giving an exclusion from reporting merely because it isn't taxable income.

Posted

Just checking again to see if anyone has any opinions on this question.

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