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  1. For the 2027 plan year, an employee who earns more than $160,000 in 2026 is an HCE; the compensation threshold has not been released for determining a highly paid individual.

  2. The threshold used in the definition of “highly compensated employee” under section 414(q)(1)(B) is increased from $155,000 to $160,000. The threshold under section 416(i)(1)(A)(i) concerning the …

  3. Highly Erodible Land Conservation (HELC) and Wetland Conservation (WC) Certification Producers shall use this form to certify compliance with the highly erodible land and wet.

  4. HELC and WC provisions apply to all land that is considered highly erodible or a wetland, and that is owned or farmed by persons voluntarily participating in USDA programs, unless USDA determines …

  5. This HCP Handbook has been created with one purpose: to support Washington school districts for the implementation of the K-12 Highly Capable Program (HCP) and to meet the requirements of the …

  6. This fact sheet provides information on the exemption from minimum wage and overtime pay provided by Section 13(a)(1) of the FLSA as it applies to highly compensated employees as defined in 29 CFR …

  7. Washington State defines highly capable students as those “who perform or show potential for performing at significantly advanced academic levels compared with others of their age, experiences …