Have the groups place the questions in the QAR framework. Finally, provide the groups with a new reading selection and ask them to develop questions from its content. Have the students evaluate their own questions in light of the QAR framework. Learn More: Raphael, T.E. (1984).
If an employee makes more than $110,000, she is considered a highly compensated employee. The term highly compensated employee is important because it relates to 401(k) rules. Every 401(k) plan has to be weighted equally among all of the employees. If only the highly compensated employees in the company are contributing to the 401(k), it will be considered uneven, and the 401k may be shut down.
It also applies to sponsors of tax sheltered annuity plans. BACKGROUND AND SUMMARY The Small Business Job Protection Act of 1996 (SBJPA) changed and simplified the definition of highly compensated employee (HCE).