HCE Determinations: Top Paid Group Election. All Employees with Compensation exceeding the dollar amount specified in Code Section 414(q)(1)(B)(i) adjusted pursuant to Code Section 415(d) (e.g., $115,000 for “determination years” beginning in 2013 and “look-back years” beginning in 2012) shall be considered Highly Compensated Employees, unless Top Paid Group Election below is checked.
Appears in 3 contracts
Samples: Alcoa Inc., Alcoa Inc., Alcoa Inc.
HCE Determinations: Top Paid Group Election. All Employees with Compensation exceeding the dollar amount specified in Code Section 414(q)(1)(B)(i) adjusted pursuant to Code Section 415(d) (e.g., $115,000 for “"determination years” " beginning in 2013 and “"look-back years” " beginning in 2012) shall be considered Highly Compensated Employees, unless Top Paid Group Election below is checked.
Appears in 2 contracts
Samples: Adoption Agreement, AVX Corp
HCE Determinations: Top Paid Group Election. All Employees with Compensation exceeding the dollar amount specified in Code Section 414(q)(1)(B)(i) adjusted pursuant to Code Section 415(d) (e.g., $115,000 95,000 for “"determination years” " beginning in 2013 2005 and “"look-back years” " beginning in 20122004) shall be considered Highly Compensated Employees, unless Top Paid Group Election below is checked.
Appears in 1 contract
Samples: Defined Contribution Plan (Cabot Microelectronics Corp)
HCE Determinations: Top Paid Group Election. All Employees with Compensation exceeding the dollar amount specified in Code Section 414(q)(1)(B)(i) adjusted pursuant to Code Section 415(d) (e.g., $115,000 95,000 for “determination years” beginning in 2013 2005 and “look-back years” beginning in 20122004) shall be considered Highly Compensated Employees, unless Top Paid Group Election below is checked.
Appears in 1 contract
Samples: Defined Contribution Plan (Acadia Pharmaceuticals Inc)
