Originally Posted by ThumbsUp

If it’s like Delta’s, it’s not back pay, but current year earnings, so taxable for the year in which it is paid and only eligible as elective contribution like any other pay.


The only thing you have to factor in is that the 2023 portion of the signing bonus is pensionable. So, if you normally plan on a certain amount to meet the 415c limit, you will have to make an adjustment.