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Retirement Plans Work Differently for Highly Compensated Employees
NJ.com 
[Guidance Overview] Aug. 7, 2009 Excerpt: Most people are not aware that highly compensated employees (HCE) are not protected under ERISA the same as non-highly compensated employees (NHCE), Fraasa said. 'For one, HCEs can be excluded from the plan altogether,' Fraasa said. 'The regulations define an HCE by compensation. The limit is adjusted for inflation each year. If you earned $105,000 or more in 2007, you would be an HCE for 2008, and if you earned $110,000 or more in 2008, you will be an HCE for 2009.' |
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