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Posted

We've always used Box 5 for the compensation when a document defines it as W2 Compensation.  We have an auditor questioning it, wanting us to use the Gross Pay (which isn't a box on the W2).  Which one is commonly used?

Posted
21 minutes ago, metsfan026 said:

We've always used Box 5 for the compensation when a document defines it as W2 Compensation.  We have an auditor questioning it, wanting us to use the Gross Pay (which isn't a box on the W2).  Which one is commonly used?

RTFD.  I'm sure the document says more than just W-2 comp.  All document provisions regarding comp matter, not just W-2, 415, etc.  

 

 

 

Posted
3 minutes ago, RatherBeGolfing said:

RTFD.  I'm sure the document says more than just W-2 comp.  All document provisions regarding comp matter, not just W-2, 415, etc.  

 

This is the checkoff for the Plan:

image.png.23ec79e240bdefa5898f84ffbc6a5dce.png

Posted

In order to be a safe harbor definition of comp, it has to include 125 deferrals as well as 401(k) deferrals. Box 5 is grossed up for 401(k) deferrals but not for 125 deferrals.

Free advice is worth what you paid for it. Do not rely on the information provided in this post for any purpose, including (but not limited to): tax planning, compliance with ERISA or the IRC, investing or other forms of fortune-telling, bird identification, relationship advice, or spiritual guidance.

Corey B. Zeller, MSEA, CPC, QPA, QKA
Preferred Pension Planning Corp.
corey@pppc.co

Posted
35 minutes ago, metsfan026 said:

This is the checkoff for the Plan:

image.png.23ec79e240bdefa5898f84ffbc6a5dce.png

So no other adjustments in the AA or BPD?

What is the difference between W-2 + elective deferrals?  I bet its 125 pre-tax deductions...

 

 

Posted

The Erisa Outline Book always had a great Compensation Comparison Chart that should all of the pay elements included and excluded from the different compensation definitions.  That's always my go to, at least for a starting point.  

Posted

I also recommend reading the document (ALWAYS ABOUT EVERYTHING!) and the ERISA Outline Book.  Note that there are things that appear in a W-2 that are never includible in compensation, such as true severance pay.  So, you really need to take a look at what the document says should be included, plus any Code references in the document, and then compare that to the chart in the EOB, and that will likely get you to where you need to be in using the proper compensation.

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