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)

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Date posted: September 28, 2009  

Suggested Citation

Pratt, David A., Identifying Highly Compensated Employees (1994). Journal of Pension Benefits, Vol. 1, No. 4, p. 68, Summer 1994. Available at SSRN: https://ssrn.com/abstract=1479676

Contact Information

David A. Pratt (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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