HCE

(redirected from Highly Compensated Employee)
Also found in: Financial.
AcronymDefinition
HCEHost Card Emulation (software)
HCEHyundai Construction Equipment (various locations)
HCEHouston Camera Exchange (Houston, TX)
HCEHighly Compensated Employee
HCEHalo Combat Evolved
HCEHalo Custom Edition (game)
HCEHere Comes Everybody (from Finnegan's Wake)
HCEHoliday Cookie Exchange
HCEHexachloroethane (CAS Number 67-72-1)
HCEHealth Care Executive
HCEHousing Consumer Education (various locations)
HCEHealth Care of the Elderly
HCEHome & Community Education
HCEHawaiian Creole English
HCEHealth Care Experience
HCEHeat Collection Element (solar power)
HCEHighly Conserved Element (genes)
HCEHyper-Cerebral Electrosis
HCEHydrocarbon Expelled
HCEHealthcare Entity
HCEHuman Centric Engine (Fujitsu)
HCEHigh Country Electric, Inc. (Las Vegas, NV)
HCEHunter Centre for Entrepreneurship (University of Strathclyde; UK)
HCEHitachi Consulting Europe (est. 2006)
HCEHot Carrier Effect
HCEHeater Control Electronics
HCEHypertext Cultural Experiences (Venice, Italy)
HCEHuman Caused Error
HCEHobie Cat Europe
HCEHardware Configuration Engineer
HCEHarmonie des Chemins de fer d'Epernay (Epernay Railway Wind Orchestra)
References in periodicals archive ?
Pesh notes that, under ERISA, NQDC plans must be limited to a select group of highly compensated employees (HCEs).
Who are highly compensated employees for purposes of the qualification requirements?
(1) This may limit the relative tax advantage available to highly compensated employees under a savings plan or any other defined contribution plan.
Inclusion, in other words, depends on the proportion of total payments that went to highly compensated employees. This percentage will then be multiplied by each highly compensated employee's reimbursement.
The need for annual IRS nondiscrimination tests that may limit contributions by highly compensated employees (HCEs) were eliminated with the advent of the Safe Harbor 401(k) plan.
In 2002, a highly compensated employee can set aside $11,000 through a deferred compensation arrangement and also, if discrimination testing permits, contribute $11,000 (plus $1,000 extra, if age 50 or older) to the savings plan on a tax-deferred basis.
A company offering only a qualified plan is limiting to the highly compensated employee. This may result in defections of your top management to competitors.
Prior tax law defined a highly compensated employee as a 5% owner, an employee who received compensation more than $100,000 (in 1996), an employee who was included in the top 20% of employees based on compensation and who received compensation more than $66,000 (for 1996), or an officer who received more than $60,000 compensation (in 1996).
Highly compensated employees who receive dependent care assistance under a plan that does not qualify as a DCAP under Sec.
For this purpose, a "rate group" exists for each highly compensated employee in the plan, and consists of the highly compensated employee and all other employees in the plan (whether highly compensated or nonhighly compensated) who have a normal accrual rate greater than or equal to the highly compensated employee's normal accrual rate, and who also have a most valuable accrual rate greater than or equal to the highly compensated employee's most valuable accrual rate.
Instead, the plan is designed to provide maximized benefits to highly compensated employees, and benefits for other employees are designed to provide whatever is required by nondiscrimination regulations under IRC Section 401(a)(4).
Under prior rules, the compensation paid to certain highly compensated employees, including benefits to and contributions for those employees, were aggregated with compensation, benefits and contributions relating to other family members in order to make certain that the plan did not favor highly compensated employees.
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