An Alphabet Soup Agenda for Reform of the Internal Revenue Code and ERISA Provisions Applicable to Qualified Deferred Compensation Plans

Two executive carve-out solutions that help to address the challenge of meeting the unique needs of highly compensated employees are Individual Disability Income (IDI) Insurance

QACA safe harbor non-elective: Contributions equal to at least 3% of compensation for all eligible non-highly compensated employees, including employees automatically enrolled in

In the prototypical new comparability plan, highly compensated employees (including the business owners) receive high employer contribution allocation rates, while

Under the most basic minimum coverage test, a plan may cover any or all of the highly compensated employees if it also covers a number of non-highly compensated employees which is

Means, for a specified group of Participants (either Highly Compensated Employees or non-Highly Compensated Employees) for a Plan Year, the average of the ratios (calculated

Subject to certain exceptions (for example, with respect to a distribution of excess Deferral Contributions to Highly Compensated Employees due to nondiscrimination test

Highly compensated employees performing office or non-manual work and paid total annual compensation of $100,000 or more (which must include at least $455 per week paid on a salary

But if a contribution is made, it must be based on the same percentage of compensation for all eligible employees 1 and cannot favor highly compensated employees (generally those