Reports on the United States Internal Revenue Service's examination of issues concerning the definition of a highly compensated employee under section 414(q) of the Internal Revenue Code. Significance of the problem in merger and acquisition situations....
$94,200 is the social security wage base for 2006. Under Code Section 414 (q), the highly compensated employee limit is increased from $95,000 in 2005 to $100,000 in 2006.EBSCO_bspManaging Benefits Plans
Internal Revenue Service (IRA) is considering a question pertaining to Section 414(q) of the Internal Revenue Code, which provides a definition of highly compensated employee (HCE). Question of whether an individual who is new on the payroll would automatically not be 'highly compensated' in ...