Question: how to determine hce for 2017?
Answer: An employee is an HCE under the compensation test (as determined under IRC Section 415(c)(3)) if he or she received compensation from the employer in excess of $80,000 (as adjusted under IRC Section 415(d) - $120,000 for 2016-2018 and see COLA Increases for Dollar Limitations on Benefits and Contributions for other ...