top-paid group

top-paid group
For purposes of determining a highly compensated employee during any given year, the top 20% of employees ranked on the basis of compensation received during that year. The employer must make an election for the top-paid group rule to apply. Other rules and elections apply for determining the compensation to be taken into account, the data to be used if the employer maintains the plan on a fiscal-year basis and the employees to be excluded in determining the top-paid group (IRC Section 414(q) and Notice 97-45 ).

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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