top 20%

[Guest greggi39]

I did search and didn't see any posts re: if that is based on the number of ee's of the er in the aggregate or based on the number in each plan(2 plans same yr end)?

plan 1 has 20 ee's

plan 2 has 10 ee's

plan 1 has 5 owners comp >200k(no other ee's >85k)

plan 2 no owners --3 ee's $185-$190 in comp

would ther be 1 or 2 hce's in plan 2

[WDIK]

414(q)(3) Top-paid group

An employee is in the top-paid group of employees for any year if such employee is in the group consisting of the top 20 percent of the employees when ranked on the basis of compensation paid during such year.