“Key employee”的意思、由来-开放百科全书

词条

Key employee

释义

References

Key employee, in U.S. Internal Revenue Service (IRS) terminology, is an employee classification used when determining if company-sponsored qualified retirement plans, including 401(a) defined benefit plans and 401(k)s, are considered "top-heavy" or, in other words, weighted towards the company's more highly compensated individuals.^[1]

A key employee is defined by the IRS as an employee, either living or dead, who meets one of the following three criteria:

An officer making over $170,000 (2015 and 2016);
A 5% owner of the business (defined as one who owns more than 5% of the business), or
An employee owning more than 1% of the business and making over $150,000 for the plan year.

All other employees are referred to as non-key employees.^[2]

There are some similarities between key employees and so-called highly compensated employees (HCE), but the compensation salary threshold is lower for HCEs, at only $120,000 versus $150,000 for key employees.^[3]

References

1. ^{{cite web|url=http://www.investopedia.com/terms/k/key-employee.asp |title=Key Employee|publisher=investopedia.com |date= |accessdate=2016-04-01}}
2. ^{{cite web|url=https://www.irs.gov/Retirement-Plans/401k-Plan-Fix-It-Guide-The-Plan-was-Top-Heavy-and-Required-Minimum-Contributions-Were-not-Made-to-The-Plan |title=401(k) Plan Fix-It Guide - The plan was top-heavy and required minimum contributions weren't made to the plan. |publisher=irs.gov |date=2015-10-23 |accessdate=2016-04-01}}
3. ^{{cite web|url=https://www.irs.gov/Retirement-Plans/Plan-Participant,-Employee/Definitions |title=Definitions|publisher=irs.gov|date=2016-10-26 |accessdate=2016-04-01}}

2 : United States tax law|Retirement plans in the United States

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