DEFINITION OF HIGHLY COMPENSATED EMPLOYEE. In determining which Employees are Highly Compensated (as defined in Section 1.66 of the Plan), the following rules apply:
DEFINITION OF HIGHLY COMPENSATED EMPLOYEE. The plan permits the employer to make a calendar year election for purposes of identifying highly compensated employees. [X] The plan will use the calendar year election. [ ] The plan will not use the calendar year election.
DEFINITION OF HIGHLY COMPENSATED EMPLOYEE. In determining which Employees are Highly Compensated (as defined in Section 1.69 of the Plan), the Top-Paid Group Test does not apply, unless designated otherwise under this AA §11-2.
DEFINITION OF HIGHLY COMPENSATED EMPLOYEE. Notwithstanding Section 1.38 of the Plan, effective for Plan Years beginning on and after January 1, 1997, "Highly Compensated Employee" shall mean any Employee of the Employer who:
DEFINITION OF HIGHLY COMPENSATED EMPLOYEE. For each of the Plan Years which begins before the date on which the Employer adopts this amendment and restatement of the Plan, the Employer will define the term "Highly Compensated Employee" ("HCE") by making the following choices:
DEFINITION OF HIGHLY COMPENSATED EMPLOYEE. ( ) (1) In determining who is a Highly Compensated Employee the Employer makes a top paid group election. The effect of this election is that an Employee (who is not a 5-percent owner at any time during the Determination year or the look-back year) with Compensation in excess of $80,000 (as adjusted) for the look-back year is a Highly Compensated Employee only if the Employee was in the top-paid group for the look-back year.
DEFINITION OF HIGHLY COMPENSATED EMPLOYEE. (a) In determining who is a Highly Compensated Employee the Employer makes a top paid group election. The effect of this election is that an Employee (who is not a 5-percent owner at any time during the determination year or the look-back year) with Compensation in excess of $80,000 (as adjusted) for the look-back year is a Highly Compensated Employee only if the Employee was in the top-paid group for the look-back year. (b) In determining who is a Highly Compensated Employee (other than as a 5-percent owner) the Employer makes a calendar year data election. The effect of this election is that the look-back year is the calendar year beginning with or within the look-back year.
