Top-paid Group

[Guest CHRISTA]

I have a company with 3 owners (each owns 33%). The owners' father and separated wife work there as well. They all earn over $80,000. The top-paid group would include 5 people. There are a number of people at the company who have compensation greater than than the owners. Would the top-paid group have to include these 5 family members as owners, or would it include the actual top-paid employees?

[Guest JimD]

The top paid group is determined only on compensation. An owner may or may not be in the top paid group. However, remember that the owners have to be HCE's even if they are not in the top paid group.