Compensation paid after termination

[jkharvey]

Here is the scenario. Owner's son terminated before end of the plan year because of "medical disability". That is the client's term not mine. Anyhow, they made payments during the first 2 weeks or so of the next year that they are saying was for disability. Does this count as 415 compensation for the next plan year (the year the amount was paid but is the year after termination). I am still trying to fully understand the new 415 regulations. Thank you.