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.
Key Employees are relavant to qualified plans for two distinct purposes: Family Attribution determination and nondiscrimination testing. Although not relevant to the topic of this page 26 USC Â§ 1563(e) also provides a definition for Highly Compensated Employees (HCE) and Substantial-Owners.