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Posted

Plan defines comp as W-2 comp, but does not include post-severance pay for Deferrals, match or non-elective contributions.

Terminated participant received severance pay, but we don't know yet exactly what constituted the severance pay.  Would assume at least part of final check was unpaid vacation, sick leave, etc., and possible customary 2 weeks "severance pay".

Question is, do we include all or part of the severance pay in calculation of SH NEC or not?

Posted

Severance pay is not good 415 comp, so I don't see how you could.

Luke Bailey

Senior Counsel

Clark Hill PLC

214-651-4572 (O) | LBailey@clarkhill.com

2600 Dallas Parkway Suite 600

Frisco, TX 75034

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