Highly Compensated Employee Identification

Specified Employees Under IRC Section 409A - Seyfarth Shaw LLP

"Compensation" for purposes of identifying the top 50 ... For example, a large company could determine that a list of the 100 most highly compensated employees is ...

How to Attribute Family Ownership When 401(k) Plan Testing

This information is used to determine the company's ... Highly Compensated Employee (HCE) and key employee status of plan participants.

How to ask about Highly Compensated Employee (HCE) Status ...

I'm expecting a job offer that might make me a Highly Compensated Employee (HCE). Google is driving me nuts with some results saying that 5% ownership is ...

Definition: highly compensated employee from 26 USC § 401(m)(8)

(8) Highly compensated employee For purposes of this subsection, the term “highly compensated employee” has the meaning given to such term by section 414(q).

Chapter 4: Highly Compensated Employees Flashcards - Quizlet

An employee is an HCE under IRC 414(q)(1)(B) if the employee's compensation for the lookback year (12-month period preceding current plan year) is more than a ...

UTS 144 Establishing Compensation for Highly ... - UT System

The purpose of this policy is to set forth the philosophy of the UT System in establishing compensation for Highly Compensated Personnel.

Corrective Distributions for 401(k) Retirement Plans | Paychex

In 2025, anyone who earned more than $155,000 in 2024 is considered an HCE for nondiscrimination testing. Additionally, anyone who owns five ...

Who are highly compensated employees (HCEs) and key employees?

An individual with compensation during the past or current year exceeding: $155,000 for year 2024; $150,000 for year 2023; $135,000 for year 2022: if they were ...

Your Guide to Employee Compensation 401(k) - Penelope

A "Highly Compensated Employee" (HCE) is a term often used in the context of retirement plan discrimination testing in the U.S., specifically ...

IRS Notice 97-45 - BenefitsLink

An election pursuant to section 414(q)(1)(B)(ii), under which an employee (who is not a 5-percent owner) who has compensation in excess of $80,000 is not an HCE ...

401(k) plan design and HCE limits | John Hancock Retirement

... highly compensated employees face in a 401(k) plan—and, ultimately ... Where can you get all this information? The plan sponsor, the ...

IRS Indexed Limits - The Standard

For the 2026 plan year, an employee who earns more than $160,000 in 2025 is an HCE. 7 The participant must be over the age of 18 and cannot be a full-time ...

Supreme Court's Helix Energy Solutions Group Decision Clarifies ...

Practically, Helix's holding is unlikely to have broad consequences. Most employers pay employees who earn enough to qualify as an HCE ( ...

How Does the New Overtime Rule Impact Highly Compensated ...

As the standard salary threshold rises, so will the amount highly compensated employees need to earn on a weekly basis to qualify for the ...

Non-Discrimination Testing & Corrective Distributions - Help Center

Employee received compensation above the IRS defined limit for the previous year ($125,000 for 2019). All other employees are considered “non-highly compensated ...

Highly compensated employee (HCE) - OneAmerica

census filers should identify HCEs with “Y.” An employee is considered highly compensated if he or she met either of the following criteria: • Was a more ...

EMPLOYEE RELATED PARTIES

EMPLOYEE RELATED PARTIES ... Use this screen to identify family members of highly compensated employees, and to classify the family members (e.g., "Spouse" or " ...

How to compute maximum loan amounts and identify highly ...

Identifying Highly Compensated Employees in an Initial or Short Plan Year · Computation of Maximum Loan Amounts under IRC Section 72(p)(2)(A) (TE/GE-04-0417-0016).

Prepare for FLSA's New Salary Thresholds for Highly Compensated ...

A common example of an HCE is a managerial employee who customarily and regularly directs the work of at least two or more other full-time ...

If you're a 'highly compensated employee,' pay attention during open ...

Highly compensated workers (those earning $120000 or more in 2018) may find open enrollment requires extra planning to navigate. HCE status ...