GregSelf
Aug 2 1999, 11:06 AM
Will someone please take a look at Reg. Sect. 1.414(q)-1T Q&A 14 and give me an opinion? This sure seems to indicate you can use either the Look-Back or Determination Year in determining HCEs.
LCARUSI
Aug 2 1999, 12:08 PM
You can't.
Section 414(q) of the code itself was amended by the SBJPA. We now have the new and improved (and simplified) definition of an HCE.
[This message has been edited by LCARUSI (edited 08-02-99).]
GregSelf
Aug 2 1999, 12:25 PM
Ahh...just read Notice 97-45. Thanks for the feedback.
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