Definition of compensation in an EBP primer
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Definition of compensation in an EBP primer

4 years ago · 500.3 KB Download

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This Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides a basic understanding of the various definitions of compensation that may be used in an employee benefit plan, and how those definitions are relevant to a plan’s operations and the determination of the plan’s tax qualification status.

This primer provides:

  • an overview of compensation in employee benefit plans

  • information about the various components of compensation

  • compensation definitions used in plan documents and for a plan’s tax qualification status

  • a comparison of the various Internal Revenue Code (IRC) safe harbor compensation definitions

Download the Definition of Compensation Primer

File name: definition-of-compensation-primer.pdf

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