Identifying Highly Compensated Employees

Journal of Pension Benefits, Vol. 5, No. 2, p. 49, Winter 1998

8 Pages Posted: 14 Sep 2009

Multiple version iconThere are 2 versions of this paper

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

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

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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