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Posted

Company owner and only 1 employee who is highly compensated. Can I have a 50% of pay formula for the owner and 20% (top heavy min) formula for the employe?

Posted

IRC 401(a)(4) only prohibits discrimination against non HCEs not between HCEs. So a plan can provide different benefit levels to HCEs.

Posted

I agree, no NHCEs... no discrimination problems (at least as far as 410(b) & 401(a)(4)).

The material provided and the opinions expressed in this post are for general informational purposes only and should not be used or relied upon as the basis for any action or inaction. You should obtain appropriate tax, legal, or other professional advice.

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