For example, an employee with exactly 5% ownership in the company is not considered a highly compensated employee. One with a 5.01% interest in the company has the HCE status. An employee with 3% holdings in the company will be considered an HCE if the person's spouse owns 2.2% interest ...
A key employee is an employee with a major ownership and/or decision-making role in the business. Key employees are usually highly compensated either monetarily with benefits, or both. Key employees may also receive special benefits as an incentive both to join the company and to stay with th...
Restorative benefits and equity-based performance plans for highly compensated executivesTAX / EMPLOYEE BENEFITS
but have also improved overall retention. For instance, the company focuses on two aspects while measuring employee engagement — the willingness of employees to stay with the company and their recommendation of Siemens to others. “While we don’t have an overall engagement score, these...
Golden parachute payments.(tax treatment of highly compensated employee severance payments made in conjunction with business acquisitions)Powers, Kevin F