2024 Highly Compensated Employee Limit
2024 Highly Compensated Employee Limit. 401 (a) (17) and 408 (k) (3) (c). An individual is also considered an hce if they own more than 5% of the business or. 2023 2024 401k/403b/457/tsp elective deferral limit. Individuals receiving yearly compensation that exceeds $155,000 in 2024 or $150,000 in 2023 are considered hces.