Is my step-mother an HCE?

[Jakyasar]

I own 100% of my company

My dad and his wife (my step mother) are both employees.

My dad is HCE/key. How about my step mother?

[Bri]

No double attribution

[Lou S.]

If she legally adopted you then I think she is. If she's "just married to your dad" then no double attribution.

[Jakyasar]

agree with both, thank you

[John Feldt ERPA CPC QPA]

Now that you have that, how much were her gross wages from the company in the prior year? And, if the plan says the top paid group election applies, is she in the top paid 20%?

[Jakyasar]

Neither applies but thanks for the suggestions