CORPORATE PERSONNEL SYSTEM DATA DICTIONARY
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System Number:
 CPS4076

User Access Name:
 HCLFLAG

Name:
 HIGHLY COMPENSATED FLAG-LOOKBACK YEAR

Type:
 ALPHANUMERIC

Length:
 1

Format:

N/A

General Description:

Code indicating whether an employee is "highly compensated" according to lookback year rules in the Section 89 guidelines.

Code Interpretation:
 
'Y'   -  Highly compensated
'N'   -  Non-highly compensated
Comments:

  • Source - Derived from Prior Year Total Gross according to the definition below.
  • Level - Employee

    Definition: Highly Compensated Individuals, using Internal Revenue Codes 414(q), are those individuals earning $100,000 or more in 2007; the same figure applies in 2008.

    Updates required each year from HR&B
Revision Date:
 Revised 11/2007 per HR&B Health and Welfare Policy & Program Design