Which of the following is included in the 414(s) safe harbor exclusions?

The 414(s) safe harbor exclusions specifically address certain types of compensation that can be excluded when determining employee eligibility or benefits for retirement plans, such as 401(k)s. Pre-tax health benefits are included in these exclusions because they are not considered compensation for retirement plan contribution calculations. This provision allows plan sponsors some flexibility in defining what counts as compensation when determining contribution limits or eligibility for employees.

In contrast, options like base salary, bonuses, and employee stock options are typically included in the definition of compensation for retirement plans, affecting both eligibility and contribution limits. Understanding these distinctions is crucial for administering 401(k) plans and ensuring compliance with regulatory requirements.