If employee Zeke asks you to date the last paycheck that you hand out in 2017 as 2018, you should: agree to defer the pay, but let Zeke know that he will be subject to the claim-of-right rule refuse to postdate the check agree to defer the pay, but withhold FICA and FIT using 2017 rates and limits agree to defer the pay, and withhold FICA and FIT using 2018 rates and limits agree to defer the pay, but obtain written acknowledgement from Zeke that he may be subject to the claim-of-right rule