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ERISA Outline Book Index

HARDSHIP, see DISTRIBUTIONS, SECTION 401(k) PLANS (Restrictions on distributions of elective deferrals)

HATFA (HIGHWAY AND TRANSPORTATION FUNDING ACT OF 2014)

* Summary of legislation, (Ch1A/Def-EBSA) Also see MAP-21

HCE, see HIGHLY COMPENSATED EMPLOYEE

HEALTH BENEFITS

* Accident and health insurance benefits

- Tax consequences relating to the payment of premiums for accident or health insurance, (Ch7/SecIII/PtB.1.)

* Disability insurance to continue retirement plan contributions, (Ch6/SecIV/PtC.4.i.)

* Health savings accounts (HSAs), (Ch12/SecXI)

- Comparability rule, (Ch12/SecXI/PtF)

◆ Exception for NHC contributions in post-2006 years, (Ch12/SecXI/PtF.2.b.)

- Contribution limits, (Ch12/SecXI/PtD)

◆ Age 55: additional limits, (Ch12/SecXI/PtD.3.)

- Distributions from HSAs, (Ch12/SecXI/PtG)

- Eligible individuals, (Ch12/SecXI/PtA)

- Establishment of an HSA, (Ch12/SecXI/PtC)

- Expatriation can trigger taxation, see EXPATRIATION

- Health FSA disregarded under certain circumstances in post-2006 years, (Ch12/SecXI/PtA.6.a.1))

- High deductible health plan, (Ch12/SecXI/PtB)

◆ Preventive care, (Ch12/SecXI/PtB.5.)

◆ Special rule for part-year coverage, (Ch12/SecXI/PtD.5.)

- Nondiscrimination test, see Comparability rule above

- Not an employee welfare benefit plan covered by ERISA, (Ch13A/SecII/PtD.5.)

◆ Additional clarifications on ERISA status, (Ch13A/SecII/PtD.5.a.)

- Rollovers into HSAs

◆ Qualified HSA distributions from HRAs or health FSAs, (Ch12/SecXI/PtD.8.a.)

◆ Qualified HSA funding distributions from IRAs, (Ch12/SecXI/PtD.8.b.)

- Table of relevant HSA dollar limits, (Ch17/SecII/PtN)

- Tax treatment of contributions, (Ch12/SecXI/PtE)

- Timing of HSA contributions, (Ch12/SecXI/PtD.6.)

- Withdrawal of Economic Stimulus Act deposits, (Ch12/SecXI/PtI)

* Incidental accident or health insurance provided through plan, (Ch3B/SecVI)

- Long-term disability policy purchased through 401(k) accounts, (Ch3B/SecVI/PtA)

* Long term care insurance premiums paid by plan, (Ch7/SecIII/PtB.1.a.1))

* Medical reimbursement account under a profit sharing plan, (Ch3B/SecVI/PtB)

* Post-retirement medical benefits provided under pension plan (IRC §401(h)), (Ch3B/SecVI/PtC)

- Qualified transfers of surplus funding in defined benefit plan to 401(h) accounts under such plan (IRC §420), (Ch3B/SecVI/PtD)

- Tax issues, (Ch7/SecIII/PtB.1.c.)

* Retired public safety employees may receive tax-free distributions to purchase health care benefits, (Ch7/SecII/PtB.9.)

* Retiree health accounts, see Post-retirement medical benefits above

* Transfer of surplus assets in defined benefit plan to health benefit accounts, (Ch3B/SecVI/PtD)

HEALTH SAVINGS ACCOUNTS (IRC §223), see HEALTH BENEFITS

HEART Act

* Death or disability occurring while in military service (HEART Act rule), (Ch3B/SecVII/PtI.1.)

* Differential wage payments (HEART Act rule), (Ch3B/SecVII/PtI.2.)

* Expatriates - special tax rules with respect to deferred compensation held by persons who relinquish U.S. citizenship, (Ch7/SecII/PtB.3.a.) Also see EXPATRIATION

* Nondiscrimination testing rules: application to contributions/benefits attributable to differential wage payments, (Ch9/SecXI/PtL.1.)

* Severance from employment treatment with respect to a 401(k) plan for individuals on active military duty, (Ch6/SecIV/PtC.13.b.)

* Summary of HEART Act provisions, (Ch15/SecIX/PtM)

HIGHEST 25 HCEs

* Restricted payouts under defined benefit plans, (Ch9/SecXI/PtD.2.a.)

HIGHLY COMPENSATED EMPLOYEE

* 5% owner test, see 5% owner test below

* $80,000 compensation test (post-1996 years), see Compensation test for determining HCEs in post-1996 years below

* Acquisition or disposition of another company and the effect on the HCE determination, (Ch1A/Def-HighlyCompensatedEmployee/PtG.4.)

- Acquiring ownership in another entity, (Ch1A/Def-HighlyCompensatedEmployee/PtG.4.)

- Adding new related group member, (Ch1A/Def-HighlyCompensatedEmployee/PtG.5.)

- Asset acquisition, (Ch1A/Def-HighlyCompensatedEmployee/PtH)

- Disposing of a related group member, (Ch1A/Def-HighlyCompensatedEmployee/PtG.6.)

- Predecessor employer treated as current employer under certain circumstances, (Ch1A/Def-HighlyCompensatedEmployee/PtH)

* Attribution rules: application to determination of highly compensated employees, see ATTRIBUTION RULES

* Calendar year election, (Ch1A/Def-HighlyCompensatedEmployee/PtC.4.)

* Comparison to key employee definition, (Ch1A/Def-KeyEmployee/PtI)

* Compensation definition for applying compensation test for HCE determination, (Ch1A/Def-HighlyCompensatedEmployee/PtB)

* Compensation test for determining HCEs, (Ch1A/Def-HighlyCompensatedEmployee/PtA.2.)

- Examples of compensation test, (Ch1A/Def-HighlyCompensatedEmployee/PtA.3.)

- Highest paid employee not necessarily an HCE, (Ch1A/Def-HighlyCompensatedEmployee/PtA.3.g.)

- Indexed dollar amounts relating to compensation test, (Ch1A/Def-HighlyCompensatedEmployee/PtA.2.a.)

◆ Table of HCE compensation dollar amounts, (Ch17/SecII/PtE)

- New employee has no lookback year compensation, so compensation test not satisfied, (Ch1A/Def-HighlyCompensatedEmployee/PtA.3.d.)

- Nonqualified deferred compensation is not counted in determining compensation, (Ch1A/Def-HighlyCompensatedEmployee/PtB.4.)

* Coverage testing: identifying HCEs, see COVERAGE TESTING

* Definition of HCE, (Ch1A/Def-HighlyCompensatedEmployee)

* Effective date information, (Ch1A/Def-HighlyCompensatedEmployee/PtA.6.)

* Excluded employees under top paid group, see Top paid group below

* Family relationships: effect of on HCE determination, (Ch1A/Def-HighlyCompensatedEmployee/PtI)

* Five-percent owner test, (Ch1A/Def-HighlyCompensatedEmployee/PtA.6.)

* Former employees: application of HCE definition to, (Ch1A/Def-HighlyCompensatedEmployee/PtJ)

* Indexed dollar amounts for compensation requirements under HCE definition: table, (Ch17/SecII/PtE)

* Leased employees: treatment of under HCE definition, (Ch1A/Def-HighlyCompensatedEmployee/PtE)

* More than one HCE category may apply to an employee, (Ch1A/Def-HighlyCompensatedEmployee/PtA.5.)

* New employer: HCE determination for, (Ch1A/Def-HighlyCompensatedEmployee/PtC.1.c.)

* New plan: HCE determination under (Ch1A/Def-HighlyCompensatedEmployee/PtC.1.a.)

* Nonhighly compensated employee

- Definition of, (Ch1B/Def-NonhighlyCompensatedEmployee)

* Nonresident aliens disregarded in determining HCEs, (Ch1A/Def-HighlyCompensatedEmployee/PtF)

* Ownership defined, (Ch1A/Def-HighlyCompensatedEmployee/PtC.1.a.)

- Attribution rules that apply, see ATTRIBUTION RULES (Section 318 attribution)

* Predecessor employer issues, (Ch1A/Def-HighlyCompensatedEmployee/PtH)

- Acquisition of another company's assets, (Ch1A/Def-HighlyCompensatedEmployee/PtH)

- Acquisition of ownership in another company, (Ch1A/Def-HighlyCompensatedEmployee/PtH.2.)

- Change in the business form, (Ch1A/Def-HighlyCompensatedEmployee/PtA.3.)

- Corporation becomes a limited liability company, (Ch1A/Def-HighlyCompensatedEmployee/PtA.3.)

- Incorporation of sole proprietorship or partnership, (Ch1A/Def-HighlyCompensatedEmployee/PtA.3.)

* Related employers: how relationship affects determination of HCEs, (Ch1A/Def-HighlyCompensatedEmployee/PtG)

- Acquisition or disposition of related group member, (Ch1A/Def-HighlyCompensatedEmployee/PtG.4.)

◆ Adding new related group member, (Ch1A/Def-HighlyCompensatedEmployee/PtG.5.)

◆ Disposing of a related group member, (Ch1A/Def-HighlyCompensatedEmployee/PtG.6.)

- Ownership in related group members not aggregated, (Ch1A/Def-HighlyCompensatedEmployee/PtA.6.)

* Rounding and tie-breaking rules, (Ch1A/Def-HighlyCompensatedEmployee/PtG)

* Short plan year: effect it has on HCE determination, (Ch1A/Def-HighlyCompensatedEmployee/PtC.3.)

* Snapshot testing date, (Ch1A/Def-HighlyCompensatedEmployee/PtC.5.)

* Tax-exempt organization

- Example illustrates that organization might not have any HCEs, (Ch1A/Def-HighlyCompensatedEmployee/PtA.3.h.)

* Testing period for determining who is an HCE, (Ch1A/Def-HighlyCompensatedEmployee/PtC)

- Short plan years, (Ch1A/Def-HighlyCompensatedEmployee/PtC.3.)

* Top paid group limitation under compensation test, (Ch1A/Def-HighlyCompensatedEmployee/PtA.2.b.)

- Consistency requirement, (Ch1A/Def-HighlyCompensatedEmployee/PtA.2.b.4))

- Election does not affect five-percent owner test, (Ch1A/Def-HighlyCompensatedEmployee/PtA.2.b.6))

- Example of electing the top paid group limitation, (Ch1A/Def-HighlyCompensatedEmployee/PtA.3.c.2))

- Excluded employees when determining the top paid group, (Ch1A/Def-HighlyCompensatedEmployee/PtA.2.c.)

- Manner of making election, (Ch1A/Def-HighlyCompensatedEmployee/PtA.2.b.1))

- Timing of election, (Ch1A/Def-HighlyCompensatedEmployee/PtA.2.b.1)c))

- Union employees generally taken into account, (Ch1A/Def-HighlyCompensatedEmployee/PtA.2.c.2))

HOLIDAY/WEEKEND RULE, EXTENSION OF DEADLINES UNDER, see ADP AND ACP TESTING, DEDUCTION LIMITS, MINIMUM FUNDING RULES

HOURS OF SERVICE, see SERVICE CREDITING RULES

H.R. 10 PLAN, see SELF-EMPLOYED INDIVIDUAL

HSAs, see HEALTH BENEFITS