Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

Highly Compensated Employees

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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Course
Page Number
42 - Accumulated Earnings and Deferred Compensation
16
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