W-2 income paid to estate of deceased participant

[Belgarath]

Hard to believe this has never come up, but...

Participant died mid-year. S-corp owner. Rightly or wrongly (and I have no opinion) "he" is receiving no W-2 income for 2018, but his ESTATE received a check for his accumulated wages or whatever that is being classified as W-2 income, paid to the estate. Is this compensation considered as W-2 paid to "him" for plan purposes?

[Belgarath]

P.S. - W-2 instructions. See page 8. The payment would not be included in Box 1.
I'm not understanding why the payment would be on a W-2 issued to the estate - that doesn't make sense to me. It appears the estate should receive a 1099-MISC, and the payment on the W-2 to the employee, while wages for SS purposes, would NOT count as eligible plan compensation?

https://www.irs.gov/pub/irs-pdf/iw2w3.pdf

[jpod]

It is definitely ineligible compensation, regardless of how they choose to report it.    

[Belgarath]

Thanks.