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Posted

Medical practice sponsors 401(k) plan. A nurse practitioner terminated employment in early December, and has not worked for the plan sponsor since termination.  However, the NP will receive commissions on collections through the end of December.  What is the impact on the retirement plan if the NP receives a paycheck (with employment taxes withheld) as of 12/31 even though the last day worked was several weeks prior to that?

Thanks!

Posted

are commission wages part of the plan defined eligible compensation for  the deferral/match calculation?   And agree I would look at post-severance compensation in the plan document too....

Has a distribution already happened? 

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