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OK to include working HCE in testing even though he has no compensation?


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Posted

I have a 401k plan where one of the hce's never deferred. Helped out the test each year. For some reason, now he doesn't get comp for tax purposes, but still works. Can I include him in the test?

Posted

There are varying opinions, although it seems most lean to the conservative side of not including this person in the test. One strong reason is that mathematically you have no percentage to use. It's not 0% and it's not 100%.

Tell him to take some compensation next time.

"What's in the big salad?"

"Big lettuce, big carrots, tomatoes like volleyballs."

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