top 20% and cross testing

[Guest Lawrenceg]

I have a plan with over 100 doctors all earning more than $100,000. The cross tested plan has 3 classes. one for Dr -owners, one class for other Dr's and one class for everyone else.

Does the 20% cap on the number of HCE's apply to cross testing?

[WDIK]

I do not believe that the type of plan or allocation formula has any impact on the definition of a highly compensated employee, including the use of the top-paid group election.