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BenefitsLink Message Boards > Retirement Plans > SEP, SARSEP and SIMPLE Plans
Christie Banks
If an employer adopts a Simple plan in August, is the match calculated based on earnings for the entire year, or just for earnings on the wages since adopted? Thanks!
Appleby
For the entire year- assuming you are using the IRS model 5305 or 5304 SIMPLE. These documents define compensation as the amount reported on the participant's w-2.

Though highly unlikely, a prototype SIMPLE document may provide an alternate definition of compensation.
Gary Lesser
Prototype LRM language also requires compensation for the entire CY be used.
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