Highly Compensated Employee 2024 Test. Owned more than 5% of the interest in the business at any. Owns more than 1% of the company and receives more than $150,000 in compensation for 2024.
Highly compensated employee (hce) is an individuals who either own more than 5% of a business or earn above a certain compensation threshold (e.g., $130,000 in 2021). How a highly compensated employee is defined.
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