Identifying Highly Compensated Employees
Journal of Pension Benefits, Vol. 5, No. 2, p. 49, Winter 1998
8 Pages Posted: 14 Sep 2009
There are 2 versions of this paper
Identifying Highly Compensated Employees
Journal of Pension Benefits, Vol. 1, No. 4, p. 68, Summer 1994
Number of pages: 8
Posted: 28 Sep 2009
Downloads
38
Date Written: 1998
Abstract
An earlier article [Vol. 1, No. 4 Journal of Pension Benefits 68-75] describes the definition of 'highly compensated employee' enacted by Tax Reform Act of 1986 (TRA '86), as interpreted by the 1988 IRS regulations. This article describes the revised definition under the Small Business Job Protection Act of 1996 (SBJPA).
Keywords: highly compensated employee, Tax Reform Act of 1986, Small Business Job Protection Act of 1996
Suggested Citation: Suggested Citation
Pratt, David A., Identifying Highly Compensated Employees (1998). Journal of Pension Benefits, Vol. 5, No. 2, p. 49, Winter 1998, Available at SSRN: https://ssrn.com/abstract=1473169
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.