Highly Compensated Employees

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Term: Highly Compensated Employees

Definition:Either a 5% owner or a person who earned more than $80,000 during the current or preceding year. Repeals rule treating highest paid officer as an HCE, the top-100 rule, and family aggregation rules in both the HCE definition and the $150,000 compensation cap. Discrimination in favor of this group is prohibited.

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CoursePage Number
42 - Accumulated Earnings and Deferred Compensation 16
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World at Work
CPE Sponsors - Registry
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The ERI Distance Learning Center is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/

ERI Economic Research Institute is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP® or SHRM-SCP®