Jump to content

who are considered Highly comp or Key employees for 401K


Recommended Posts

Guest dcarlin
Posted

are the guidlines different for 125 plans and 401k plans when it comes to who is being considered as being Highly Comp and or a Key employee?

Posted

If memory serves me correctly, fringe benefit plans have distinctions between highly compensated employees, highly compensated individuals and highly compensated participants. IRS Publication 15-B may offer some assistance.

As far as the definition of key employees, Code Section 125 refers to Code Section 416(i).

...but then again, What Do I Know?

Posted

When 401(k) elective deferrals are included in a Sec. 125 plan, don't they become subject to yet another level of nondiscrimination rules?

Lori Friedman

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
×
×
  • Create New...

Important Information

Terms of Use