2 1/2 month rule

[BG5150]

I never get this right.

Partic termed 12/27/2025.  Got commission check 2/12/2026.

Plan includes post severance.

So do I include the comp in '25 or '26?

[AlbanyConsultant]

It's paid in 2026, so I include it in 2026.

That is right on the edge of 2.5 months, isn't it.

[BG5150]

Rule says later of 2 1/2 months after term or Plan Year end.