When determining the HCEs using the top paid group election, how do yo

[Guest jhtobin]

When determining the HCEs using the top paid group election, how do you handle employees with the same compensation, $160,000? For example, a plan with 42 employees would have 9 employees in the top paid group. If there are more than 9 employees with compensation of $160000, how do you determine which of the employees earning $160000 are the HCEs? Would you have to include all of the employees with comp of $160000 or only 9 of them? I'm not concerned at this point with the 5% ownership rule. That has been considered separately.

[Guest]

take a look at comp before capping at 160,000.

if two ees still tie it is your choice how to pick one over the other as long as you are consistent from year to year.