Immediate Entry but no pay until 2014

[CLE401kGuy]

Participants in the plan are eligible upon hire.

An individual's start date is 12/30/2013.

The participant will have no W-2 wages for 2013 since the hours worked were after the employer submitted his last hourly payroll for 2013 to the payroll provider. The hours worked will fall into the first pay in 2014.

So despite the entry date, would the person receive TH minimum for pay earned on 12/30 and 12/31? My thought is no since the document states that compensation is defined as compensation for a Plan Year for which the Employer is required to furnish the Participant ... Form W-2 - I'll have no 2013 W-2 for this individual, therefore no pay.

Any others have different thoughts?

[masteff]

Section 416 says "compensation (within the meaning of secton 415)".

Reg 1.415©-2 says normally it's by date paid but...

"...a plan may provide that compensation for a limitation year includes amounts earned during that limitation year but not paid during that limitation year solely because of the timing of pay periods and pay dates if—

(i) These amounts are paid during the first few weeks of the next limitation year;

(ii) The amounts are included on a uniform and consistent basis with respect to all similarly situated employees; and

(iii) No compensation is included in more than one limitation year."

So the question is, what does the plan say and how does the plan normally treat such pay for all similarly situated employees?