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.
Who is considered a Key or Highly Compensated Employee for a 401(k) Plan? Non-discrimination testing (also known as compliance testing) examines the contributions of Key and Highly-Compensated Employees to determine whether all employees are treated equally by a company's 401(k) plan.