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Posted

A client had a payroll on 12/31/2008, but the check was paid on 1/2/09.

Does the employee deferrals counts towards the 2008 or 2009 402(g) limits and will they show up on the 2008 or 2009 W-2 for the Employee?

Posted

Normally, the pay shows up in W-2 based on the date of the paycheck, but check to see if there are variations in employer payroll practices.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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