Two questions.

I have a plan that has 88% of the ownership in Trust under a deceased persons name but for the benefit of his wife who is living and owns 3% on her own. Should I be counting the Trust shares under her for a total of 91%?

Also, when determining the top paid group - 20% comes out to 3.2 employees. Do you round up to 4 or down to 3 in this case?

Thanks!

Code Section 318(a)(2)(B)(i) - "Stock owned, directly or indirectly, by or for a trust (other than an employees' trust described in section 401(a) which is exempt from tax under section 501(a)) shall be considered as owned by its beneficiaries in proportion to the actuarial interest of such beneficiaries in such trust."

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