Cafeteria Plan Eligibility Test

Highly Compensated Individual (HCI):

• An Officer during preceding plan year (or current plan year in the case of the first year of employment)
• A more-than-5% owner of the employer during the preceding or current plan year
• An employee with annual compensation more than the "Highly Compensated Employee" specified dollar threshold for the preceding year (or current plan year in the case of the first year of employment)
• For 2025, an employee with compensation over $155,000 in 2024
• For 2026, an employee with compensation over $160,000 in 2025
• Spouse or dependent of any of the above