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February 23, 2009

Family Member Aggregation

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Definition

Rule that required a highly compensated employee who is a 5-percent owner or one of the ten most highly compensated employees and any family member (or members) of such a highly compensated employee who is also an employee of the employer to be treated as a single highly compensated employee.

Referring Cite

Treas Reg § 1.410(b)–8

Additional Helpful Information

Repealed for years beginning 01/01/1997

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