Business / Human Resources (HR) / Highly Compensated Employee: For the purposes of retirement plans, a highly compensated employee is defined by the IRS as an employee who owns 5% or more of a company or receives compensationin excess of a predetermined amount. To qualify for tax advantages, retirement plans cannot be overly favorable to highly compensated employees. The definition of HCE is crucial in determining whether plan benefits are allocated to HCEs in a discriminatory manner compared to non-highly compensated employees.
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Employee Adjective Synonyms: worker, staff member, wage-earner, hand
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Highly Adverb Synonyms: favourably, well, enthusiastically, approvingly, warmly, praisefully
Highly Adjective Synonyms: greatly, much, tremendously, well, enthusiastically, warmly, immensely, hugely
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Business / Taxes / Highly Compensated Employees: Highly compensated employees are people whose on-the-job earnings are higher than the level the government has established to differentiate this category of worker. In 2007, that amount is $100,000. I MORE
Business / Agriculture / Highly Erodible Land (HEL): Land that is very susceptible to erosion, including fields that have at least 1/3 or 50 acres of soils with a natural erosion potential of at least 8 times their T value. More than 140 million acres a MORE
Business / Finance / Highly Leveraged Transaction (HLT): An investment banking firm's letter indicating that the firm is highly confident it will be able to arrange financing for a securities deal. MORE