Highly Compensated Employees: Who are These People?

FIS Relius Education

Correctly identifying Highly Compensated Employees is one of the most fundamental aspects of proper coverage and nondiscrimination testing. While most practitioners understand the basics, comparatively few truly understand the most vexing details. Questions regarding calendar year elections, short plan years, the top 20% election, and how related employers factor in can complicate this seemingly simple requirement.

This web seminar is loaded with practical examples to help with a deeper understanding of this important topic.

Topics include:

• HCE Status
  • 5% owner
    
  • Attribution rules
    
  • Compensation test
    
  • Top 20% test
    
  • Exclusions
    
  • Election
• New hires
  
• Compensation
  • 415
    
  • Nondiscriminatory
    
  • Differential wage payments
    
  • Issues in handling deferral compensation
    
  • Post severance compensation
    
  • Net compensation
    
  • Participating compensation
    
  • Compensation ratio test
    
  • Safe harbor plan compensation

More Information, How to Register