compensation questions

[AKconsult]

My least favorite topic - compensation. I would appreciate any help.

1. If a plan is using W-2 wages per the adoption agreement, and the employer is taxed as a partnership where the partners only receive K-1s, do I have an issue with the partners receiving an allocation?

2. Doctor leaves the practice and is receiving trailing income which they are calling "continuing compensation". It will be reported on a K-1. This is a standardized DC plan, he is eligible for an accrual at year end. Would I include the continuing compensation when calculating his contribution? One attorney told me this would be "deferred compensation" and excluded under the 415 amendment but I can't come to that conclusion.

3. Generally speaking, the final 415 amendment clarifies/modifies the definition of 415 pay. 415 pay is used for various nondiscrimination tests and top heavy. However, if plan is using W-2 pay for allocation purposes, how do I justify looking to the 415 amendment for issues on severance pay, last few weeks rule, etc. for purposes of pay used for contribution calculation?

Thanks!!