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cconnell
I have a question regarding the status of an HCE in 2005 versus the status in a short plan year.

From 07-01-03 thru 06/30-04 a participant had compensation in excess of $100,000.
The plan then went to a short plan year from 07-01-04 thru 12-31-04 and that same participant did not have
compensation in excess of $90,000 for that period.
He has never been an owner.
Because his compensation in the short plan year was not in excess of $90,000 my question is "Is he considered an HCE for 2005? For the calander year of 2005, he had compensation in excess of $100,000.

Thanks for your help
pax
I think the regs address this issue. Did you check?
I believe the short answer is that the "lookback" period should always include 12 months, but of course you should review the regulation for exact applicability.
BTW, what does this have to do with "top heavy"?
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