Sec 409A comp eligible for 401k deferrals?

Is compensation that complies with Sec 409A eligible for 401k deferrals?

Distributions from a nonqualified deferred compensation plan that complies with 409A are W-2 wages in the year paid and are eligible for deferral (assuming the employee is still working).

You'd need to check the 401(k) document though as the definition of "compensation" for deferral purposes often excludes distributions from deferred compensation plans. My experience is that most people don't want distributions from one plan re-deferred into another plan.

Heck, even distributions from a nonqualified plan that violates 409A would still be considered W-2 wages. 

Thank you both!