Understanding Highly Compensated Employees (HCE) is crucial for compliance with retirement plan regulations. This entry covers HCE definition, historical context, and the importance in retirement plans.
An in-depth look at excess contributions in cash or deferred arrangements (CODAs) for highly compensated employees, exploring nondiscrimination rules, implications, and solutions.
A key employee is a crucial stakeholder in a company, often holding a decision-making role and contributing significantly to business outcomes. This term is also used by the IRS to define highly compensated employees in regulatory contexts.
