Identifying Highly Compensated Employees
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 1, No. 4, p. 68, Summer 1994
Long left undefined in the regulations, Tax Reform Act of 1986 (TRA '86) was supposed to clearly define the term "highly compensated employee." Unfortunately, its complex procedures make identifying highly compensated employees (HCEs) a very difficult process. This article explains the rules and the simplified testing methods recently introduced to alleviate the problem.
Number of Pages in PDF File: 8
Keywords: highly compensated employees (HCEs), Tax Reform Act of 1986 (TRA '86)
Date posted: September 28, 2009
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