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carsonv
I could use some help with this one.....

Company A is owned 100% by Husband. Wife and son both work there. Husband get a divorce from wife and she continues working at Company A (why, I do not know) with son and ex-husband. Is she a highly comp employee after the divorce???

Any help would be appreciated.....

Carson
R. Butler
Assuming divorced in 2003, she will still be an HCE in 2003 & 2004.
pax
After Mom ceases being an HCE as described, Son remains an HCE by attribution, but there is no double attribution thru Son to Mom.
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