Am I included in 2023 testing and gateway

CB/DC combo

401k with NESH at 3%

Terminated on 12/22/2022 but received the final paycheck in 2023, last payroll of 2022. No hours worked in 2023.

Do you agree for 2023

Need 3% NESH

Need 2023 gateway

Also included in 2023 testings

Any takers?

I'd include him with those wages.  If they'd been paid fully in 2022 that pay would have counted as eligible for everything and I wouldn't suggest the employer somehow gets an "out" here because the final paycheck delayed into the next year.

Agreed and thank you.

I just could not find any way out.

Now that you have an answer and you agree...I'm not so sure. Our plans (FTW) have an option to include pay paid after the end of the year in the current year's calcs. We don't need that hassle and don't use it, but by implication if not selected, it is the next year's pay, and if there are no hours, then it shouldn't count. I know I've considered it more than once and reached that conclusion. The ugly part is where you exclude it but there are deferrals.