ERISA25 Posted March 11, 2010 Posted March 11, 2010 A disqualified individul means any ind'l who is, among other things, a highly compensated individual. An HCE is an indivdiual who is a member of the group consisting of the highest paid 1 percent of the employeees of the corporation or, if less, the highest paid 250 employees of the corporation. any idea as to whether that would include foreign employees to in determining who is top 1%?
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