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SIMPLE IRA Compensation?


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When reading the 5305-SIMPLE form, the definition of Compensation appears to be wages subject to wihholding plus elective deferrals under 401(k), 408, 403(B) and 457. Notably absent is 125. Does this mean that Compensation for calculating the employee deferral and the employer match is actually (Gross Compensation - Sec. 125 contribuitons)?

Looks that way to me. Seems complicated for the client and not fair to cafeteria plan participants.

DMH

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Does anyone else have any more information on this? Did the IRS make a mistake in their form instructions by leaving out the 125? I have a client that really wants to base the elective deferral and match on gross compensation because to do otherwise would penalize cafeteria plan participants. They just put in a cafeteria plan. I can't find any guidence to allow this though.

DMH

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