HCE lookback comp

[dmb]

Just need confirmation. 2008 calendar plan year: I'm looking at 2007 compensation to determine if participant is HCE in 2008. Is the threshhold $105,000 or $100,000?? Thanks.

[Guest Sieve]

$100,000. The compensation number announced by the IRS for HCE for a particular year (2007) is used when considering lookback compensation for the following year (2008).

So, in 2009, when looking back to 2008 to determine HCE, we use the 2008 comp. number ($105,000). The number just announed by the IRS for 2009 ($110,000) is used for the lookback year when determinng HCE for 2010.

[WDIK]

Just for fun, take this trip down memory lane.

http://benefitslink.com/boards/index.php?showtopic=31870

[JanetM]

WWDIK that is a long long road you led us too.