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HCEs: Digging Deeper
Presentor: Derrin Watson Recorded Date: 6/7/2016 Duration: 60 Min.

Description
This program was recorded during a live presentation given on May 9, 2016 at 12:00PM EST.
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One of the most fundamental aspects of coverage and nondiscrimination testing is correctly determining HCEs. While most practitioners understand the basics, comparatively few truly understand the most important details. This presentation, loaded with examples, addresses questions such as:

  • When would an employer choose to use the top 20% test?
  • How does a plan elect the top 20% test?
  • Which employees count in determining the top 20%?
  • Can someone be in the top 20% if he or she doesn’t count in determining the top 20%?
  • How does the top 20% rule impact 5% owners?
  • What is the calendar year election?
  • When would an employer choose the calendar year election?
  • How does an employer make these elections?
  • What definition of compensation does a plan use in determining HCE status?
  • How do you determine HCEs if there are related employers?
  • How do you handle short plan years?
Prerequisites:

There are no prerequisites or other advanced preparation for this program. Attendees should have one year of experience.

Level: Overview

Instructional Delivery Method
Group – Internet-Based

NASBA Field of Study: Taxes

Speaker: S. Derrin Watson, J.D.
Recipient of ASPPA's 2006 Educator of the Year Award

Objectives: After attending this Web seminar, an attendee should be able to:

  1. Advise an employer on whether to adopt the 20% rule
  2. Correctly apply the top 20% rule
  3. Correctly determine HCE status
  4. Correctly apply attribution rules relating to same gender couples

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