Which of these is NOT one of the 414(s) safe harbor exclusions?

The concept of 414(s) safe harbor exclusions is essential in the context of retirement plans, specifically in the determination of compensation for plan purposes. Under the Internal Revenue Code, 414(s) allows plans to exclude certain types of compensation when defining what counts as "compensation" for contributions and benefits calculations.

Pre-entry compensation refers to earnings received before the employee officially enters the plan. This is an exclusion under 414(s), as it is not counted towards the compensation that can be considered for plan contributions.

All salary deferrals are also excluded from the definition of compensation for the purposes of determining safe harbor non-discrimination testing, because these amounts are contributions made by employees to the plan, not earnings from which contributions are derived.

All fringe benefits are typically excluded as well, as they are not considered regular compensation but rather additional perks provided by the employer.

Overtime pay, however, is generally considered part of compensation under 414(s) because it reflects additional earnings tied directly to the employee's work. This is why overtime pay is not one of the exclusions; it is treated as part of the overall earnings contributing to the employee's compensation for the purposes of the retirement plan. Thus, identifying overtime pay as not being among the 414(s)