414(q)(1)(B) HCE definition over time

[Guest gkaley]

I am attempting to compile a table of HCE limits. Does someone have the limits available for 1990 through 1998?

Thanks!

[Tom Poje]

75,000 50,000

78,353 52,235

81,720 54,480

85,485 56,990

90,803 60,535

93,518 62,345

96,368 64,245

99,000 66,000

100,000 66,000

100,000 66,000

80,000 80,000

here is 1987 - 1997

there are two sets of data, because you had a comp limit and a 20% top paid group limit. and if my fading memory serves me correctly you had to llok at both current and prior year. 1997 started the new rules, thank goodness they made things easier.

[Guest gkaley]

Thank you very much, and thanks for catching that since I had no recollection -- completely forgot about the look-back, which is why I was having difficulty since I couldn't reconcile different sets of notes. I guess that's what they call "selective reasoning."

Thanks again!