post-death wages

[AKconsult]

If a plan document defines compensation as W-2 wages, should the plan include post-death cmpensation paid in the year of death and reported in Box 3 of the W-2 and on the Form 1099 MISC? Usually I just think of using Box 1 W-2 wages, but post-death wages only go in Box 3 on the W-2 from what I can tell, so I don't know if that makes a difference.