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Eligible Compensation


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Guest Benny Comply
Posted

Savings Plan document defines Compensation using safe harbor definition - wages paid by Employer to Employee as reported in Box 1 on Form W-2, plus elective deferrals under Sec. 402g, cafeteria plan contributions under Sec. 125, and transportation fringe benefits under Sec. 132(f), but excluding expense reimbursements, fringe benefits, moving expenses, welfare benefits, etc.

Is a retention bonus which is paid to an Employee while still in the active service of the Employer eligible compensation for 401(k) contribution purposes?

Posted

Well, it's not severance. Being retention, it applies to the employee working (as opposed to leaving). Why wouldn't it be considered eligible compensation. We know, at least, it's included in 415 Compensation.

Good Luck!

CPC, QPA, QKA, TGPC, ERPA

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