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February 23, 2009

Family Member Aggregation

Your Guide

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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Repealed for years beginning 01/01/1997

Written By

Denise Appleby

Denise is CEO of Appleby Retirement Consulting Inc., a firm that provides IRA resources for financial/ tax/legal professionals. She has over 20 years of experience in the retirement plans field, which includes training and technical consultation.

Denise writes and publishes educational /marketing tools for advisors; available at http://irapublications.com. Denise co-authored several books on IRAs

Denise is a graduate of The John Marshall Law School, where she obtained a Masters of Jurisprudence in Employee Benefits, and has earned 5 professional retirement designations.
She has appeared on numerous media programs, sharing her insights on retirement tax laws.

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Keep Learning

Highly Compensated Employee (HCE)

Definition A highly compensated employee (HCE) is any employee who — Was a 5-percent owner at any time during the year or the preceding year,

Employer Stock or Employer Securities

Definition Employer stocks or employer securities, refers to shares of stock, bonds or debentures issued by a corporation with interest coupons or in registered form.

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