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Showing content with the highest reputation on 04/02/2013 in all forums
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HCE Determination
david rigby reacted to 12AX7 for a topic
I don't think the regs differentiate between business hours or non-business hours for determination of HCE. For that matter, the regulations do not differentiate between time zones. If there is documenation that demonstrates this person was a 5% Owner in 2011, then I would say he is a 5% Owner for plan purposes in 2011.1 point
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