Guest GregSelf Posted August 2, 1999 Posted August 2, 1999 Will someone please take a look at Reg. Sect. 1.414(q)-1T Q&A 14 and give me an opinion? This sure seems to indicate you can use either the Look-Back or Determination Year in determining HCEs.
LCARUSI Posted August 2, 1999 Posted August 2, 1999 You can't. Section 414(q) of the code itself was amended by the SBJPA. We now have the new and improved (and simplified) definition of an HCE. [This message has been edited by LCARUSI (edited 08-02-99).]
Guest GregSelf Posted August 2, 1999 Posted August 2, 1999 Ahh...just read Notice 97-45. Thanks for the feedback.
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