Excluding fringe benefits

Are taxable fringe benefits such as premiums for group life insurance in excess of $50,000 excluded from comp? 

Does it make a difference if the fringe benefits are taxable or non-taxable?      

 Comp definition is 3401(a) excluding reimbursements or other expense allowances, fringe benefits(cash and non-cash), moving expenses, deferred compensation, welfare benefits, unused leave.     

I think excess GTL (gym, tan, laundry?) is the usual "obvious" difference between 3401(a) and W-2 wages.  If your plan's using 3401(a) I'd suspect you exclude it then.

Correct.