Ftwilliam.com ACA Batch/Fulfillment Notes Note: …

1 Ftwilliam.com ACA Batch/Fulfillment Notes Note: Correction FAQs and Batch Information Begins on Page 9 1. You will need to create separate batches based on the B or C Series forms; you cannot add both form-types to the same

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Definitions of Compensation for Retirement Plans

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Definitions of Compensation for Retirement Plans June 20, 2012 Presented By: Aimee Nash . Sr. Writer/Analyst, ftwilliam.com

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[PLACE YOUR COMPANY NAME HERE] PREMIUM …

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i [place your company name here] premium only cafeteria plan basic plan document table of contents article 1 introduction section 1.01 plan ..... .....1

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[PLACE YOUR COMPANY NAME HERE] CAFETERIA PLAN …

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"Company" means the Plan Sponsor and any other entity that has adopted the Plan with the approval of the Plan Sponsor. "Compensation" means the cash wages or salary paid to a Participant.

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Definitions of Compensation for Retirement Plans

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Compensation for electives/match in a safe harbor plan Must be 'reasonable' w/in meaning of 1.414(s) -1(d)(2) May exclude irregular/additional compensation (bonuses, overtime, etc.) May limit compensation above a dollar amount (but not max percent) Not required to meet nondiscrimination rules of 1.414(s) -1(d)(3) 37

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