HCE definition

HCE or "Highly Compensated Employee". With respect to each Employer and its Related Companies, an Employee during the Plan Year or Lookback Year who (in accordance with Code section 414(q)):
HCE or "Highly Compensated Employee". An Employee described as a Highly Compensated Employee in Section 12.
HCE means a Highly Compensated Employee.

Examples of HCE in a sentence

  • The HCE Group Average Percentage may not exceed 1.25 times the NHCE Group Average Percentage.

  • If the multiple use limit is exceeded, the Administrator shall determine a maximum percentage to be used in place of the calculated percentage for all HCEs that would reduce either or both the ADP or ACP for the HCE Group by a sufficient amount to meet the multiple use limit.

  • If the Alternative Limitation (defined in Section 12.2) is used to meet both the ADP and ACP Tests, the ADP and ACP for the HCE Group must also comply with the requirements of Code section 401(m)(9).

  • The HCE with the highest Deferral dollar amount shall have his or her Deferral dollar amount reduced in an amount equal to the lesser of the dollar amount of excess Deferrals for all HCEs or the dollar amount that would cause his or her Deferral dollar amount to equal that of the HCE with the next highest Deferral dollar amount.

  • If the ADP or ACP Tests are not met, the Administrator shall determine, no later than the end of the next Plan Year, a maximum percentage to be used in place of the calculated percentage for all HCEs that would reduce the ADP and/or ACP for the HCE group by a sufficient amount to meet the ADP and ACP Tests.


More Definitions of HCE

HCE means an Eligible Employee who is a “highly compensated employee” within the meaning of Section 414(q) of the Code (determined as if the election described in Section 414(q)(1)(B)(ii) of the Code has not been made), the provision of which are incorporated herein by reference.
HCE means an Eligible Employee who is a “highly compensated employee” within the meaning of Section 414(q) of the Code (determined as if the election described in Section 414(q)(1)(B)(ii) of the Code has been made), the provisions of which are incorporated herein by reference.
HCE means Hosiery Corporation Enterprises, a Delaware corporation.
HCE means Highly-Compensated Employee as defined in Subsection 2.34. For purposes of this definition, the applicable year of the Plan for which a determination is made is called the look-back year. The determination of a Highly-Compensated former Employee is based on the rules applicable to determining Highly-Compensated Employee status as in effect for that determination year, in accordance with section 1.414(1)-1T of the Treasury Regulations and IRS Notice 97-45.
HCE means a highly compensated active employee or a highly compensated former employee.
HCE. Harbour City Estates Limited, as the duly authorised agent of WRL “HKFRS(s)” Hong Kong Financial Reporting Standard(s) issued by the Hong Kong Institute of Certified Public Accountants
HCE means Hawaii Compliance Express.