Plan Language, Definition of Highly Compensated Employee | Practical Law

Plan Language, Definition of Highly Compensated Employee | Practical Law

A Standard Clause providing a definition of highly compensated employee (HCE) to be included in a qualified retirement plan to comply with Section 414(q) of the Internal Revenue Code (Code). This Standard Clause has integrated notes with important explanations and drafting tips.

Plan Language, Definition of Highly Compensated Employee

Practical Law Standard Clauses 5-524-0144 (Approx. 8 pages)

Plan Language, Definition of Highly Compensated Employee

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Standard Clause providing a definition of highly compensated employee (HCE) to be included in a qualified retirement plan to comply with Section 414(q) of the Internal Revenue Code (Code). This Standard Clause has integrated notes with important explanations and drafting tips.