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Posted

If the Plan Document's definition ofcompensation is W-2 + 401k deferrals, and a participant is haveing pre-tax contributions deducted from his paycheck to go towards an HSA, are those deductions added back into compensation as well for employer contribution calculations?

Posted

Depends on the actual definition.

Many documents include all deferrals in the definition of comp, whether from 401k, 403b, 125, 132, etc.

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.

Posted

The actual wording is W-2 Wages PLus Elective Deferrals. and Elective Deferrals is defined as "Elective Deferrals includes Pre Tax Deferrals, Roth Deferrals and Employee Contributions, Matching includes all Matching Contributions and Nonelective includes all Nonelective Contributions."

So HSA contributions do not seem to fit under the defintion of Elective Deferrals. Would you agree?

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