Key employee
id:
key-employee-292-8941742
title:
Key employee
text:
Key employee, in U.S. Internal Revenue Service (IRS) terminology, is an employee classification used when determining if company-sponsored qualified retirement plans, including 401(a) defined benefit plans and 401(k)s, are considered "top-heavy" or, in other words, weighted towards the company's more highly compensated individuals. A key employee is defined by the IRS as an employee, either living or dead, who meets one of the following three criteria: An officer making over $175,000 in 2018 or
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Key_employee
date created:
date modified:
2019-12-21T01:37:30Z
main entity:
{"identifier":"Q25005312","url":"https://www.wikidata.org/entity/Q25005312"}
image:
fields total:
13
integrity:
13