jkharvey Posted December 23, 2013 Posted December 23, 2013 A participant is a 1% owner and in prior years was considered a Key employee because of his compensation. His compensation last year (the determination year) and this year (the allocation year) is not sufficient to make him key. Is he now simply a non-key employee and requires the TH minimum?
PensionPro Posted December 23, 2013 Posted December 23, 2013 yes he is entitled to the th minimum. PensionPro, CPC, TGPC
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