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Highly Compensated Employees: Who are These People [2017]
Presentor: David Schultz Recorded Date: 5/4/2017 Duration: 60 Min.

This program was recorded during a live presentation given on May 4, 2017 at 12:00PM EST.

Correctly identifying Highly Compensated Employees is one of the most fundamental aspects of proper coverage and nondiscrimination testing. While most practitioners understand the basics, comparatively few truly understand the most vexing details. Questions regarding calendar year elections, short plan years, the top 20% election, and how related employers factor in can complicate this seemingly simple requirement. This web seminar is loaded with practical examples to help with a deeper understanding of this important topic.

Topics include:

  • HCE Status
    • 5% owner
    • Attribution rules
    • Compensation test
    • Top 20% test
    • Exclusions
    • Election
  • New hires
  • Compensation
    • 415
    • Nondiscriminatory
    • Differential wage payments
    • Issues in handling deferral compensation
    • Post severance compensation
    • Net compensation
    • Participating compensation
    • Compensation ratio test
    • Safe harbor plan compensation

There are no prerequisites or other advanced preparation for this program. The instructor will assume attendees have a general familiarity with the basic retirement plan concepts, and a minimum of one year of experience in dealing with qualified plans.

Level: Overview.

Instructional Delivery Method
Group – Internet-Based

NASBA Field of Study: Taxes

Speaker: David Schultz, J.D.

Objectives: After attending this Web seminar, an attendee should be able to:

  1. Advise an employer on whether to adopt the 20% rule
  2. Apply the top 20% rule
  3. Identify Highly Compensated Employees
  4. Determine correctly how attribution rules apply to same gender couples

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