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Compensation for self employed for ADP/ACP testing


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Guest rwright
Posted

A 401k plan provides for 100% match up to 7% deferral. Sponsored by a service partnership. "Earned income" of a partner is:

Self-employment income 100,000

SE tax deduction (5,580)

Employer base contr. (1,000)

Ptnr deferral (5,000)

Match (5,000)

83,420

What is 414(s) income? Is it 83,420 or is it 88,420 (earned income plus deferral)? When the partner elects a percentage deferral (eg, 5%), what income is the 5% applied to?

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