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What is a key employee?

A key employee is a highly-compensated officer or owner of a company. The number of key employees determines whether a benefit pension plan is top heavy. If it is, special requirements for vesting, contributions, and benefits must be met to retain tax qualifications.

See also

KB ID# H_PAY_LEX_KEY_EMPLOYEE
12/7/2016 4:06:21 PM
QYPPRDQBKSWS05 9138 Pro 2017 551700