Key Employee and Highly Compensated Employee Are Different Tests
David RileySeparate HCE and key employee definitions, compensation years and ownership rules. Improve census accuracy before nondiscrimination and top-heavy testing.
Why Highly Compensated Employees May Receive Contribution Refunds
David RileyDistinguish testing refunds from annual-limit errors. Verify census data and compare correction, participation and safe-harbor design options.
