Highly Compensated Employee

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

Was an officer with an annual compensation in excess of the dollar limit for that year ($220,000 for year 2024, $215,00 for year 2023, $200,000 for year 2022) ...

HCE / NHCE - Definition - Hunter Benefits Consulting Group

An acronym for Highly Compensated Employee, who meets one of the following conditions; owned more than 5% of the business during the plan ...

IRS ISSUES PROPOSED RULES ON "HIGHLY COMPENSATED ...

ABSTRACT: The IRS has issued proposed regulations regarding the scope and meaning of "highly compensated employee" under section 414(q). SUMMARY ...

Highly Compensated Employee - Lingo - J Kent Staffing

To qualify for tax advantages, retirement plans cannot be overly favorable to highly compensated employees. The definition of HCE is crucial in determining ...

Who is a Highly Compensated Employee? | Benefits Law Update

an employee is a highly compensated employee if either ... (1) The employee is a 5 percent owner at any time during the plan year or the preceding ...

Non-Discrimination Rules - Wall Street Instructors

Employers electing to treat employees in the top 20% of compensation as highly compensated (i.e.. "top paid group election"), are required to include fewer ...

Are You Really A Highly Compensated Employee?

The Fair Labor Standards Act provides for overtime pay protections for certain employees. 'Highly compensated employees,' as defined by the act, are exempt.

New Overtime Rules To Affect Millions of Employees, Their Employers

The regulations contain a special rule for “highly compensated” employees who are paid total annual compensation (amount as determined in the ...

Protecting Highly Compensated Individuals | Plus Group US

For highly compensated individuals this means benefits, bonuses, commissions, retirement plan contributions, and commonly paid incentives are not generally ...

Highly Compensated Officer Name - Federal Spending Transparency

The last name of an individual identified as one of the five most highly compensated "Executives." "Executive" means officers, managing partners, or any other ...

Navigating the FLSA's Impact on Highly-Compensated Employees

Highly Compensated Employees: Under FLSA, highly compensated employees are those who earn a total annual compensation of $107,432 or more. To ...

Advisors offer retirement savings workarounds for well paid employees

Highly compensated employees are those making more than $130,000 a year or who own — along with a spouse or other family member — more than ...

1 530. Highly Compensated Employees Starting in 2018, tax-exempt ...

Highly Compensated Employees. Starting in 2018, tax-exempt organizations and related entities may owe a 21 percent excise tax on compensation paid to covered ...

U.S. Supreme Court Decides Highly Compensated Employees Can ...

U.S. Supreme Court Decides Highly Compensated Employees Can Receive Overtime. A high-earning employee making as much as $200,000 per year can ...

Saving plan contribution limit for a highly compensated employee ...

For highly compensated employees, saving plans contributions are stopping/or continue despite the limit configuration for standard and catch-up contribution ...

401(k)ology: Highly Compensated Employees - Lexis Advance

The determination of who is considered a Highly Compensated Employee ("HCE") is one of the most important factors in maintaining 401(k) plan compliance.

Is a Highly Compensated Employee with Executive Duties Entitled to ...

Employees, even highly compensated employees with executive duties, may be entitled to overtime pay under the Fair Labor Standards Act (FLSA) where they are not ...

How do I know if I am a Highly Compensated Employee?

Your HCE designation depends upon your compensation in the previous year. So, if it's your first year being in the 20% / over $130k, you don't need to worry ...

IRS Indexed Limits - The Standard

6 For the 2025 plan year, an employee who earns more than $155,000 in 2024 is an HCE. For the 2026 plan year, an employee who earns more than $160,000 in 2025 ...

401(k) Plans For Highly Compensated Employees - Capitalize

In this blog post, we'll discuss who qualifies as an HCE, and the unique restrictions you might face if you fit into that category.