The average deferral percentage ( ADP ) of all HCEs, as a group, can be no more than 2 percentage points greater ( or 125 % of, whichever is more ) than the NHCEs, as a group.

It can have a return of excess done to the HCEs to bring their ADP to a lower, passing, level.

The return of excess requires the plan to send a taxable distribution to the HCEs ( or reclassify regular contributions as catch-up contributions subject to the annual catch-up limit for those HCEs over 50 ) by March 15 of the year following the failed test.

Non-discrimination testing takes the deferral rates of " highly compensated employees " ( HCEs ) and compares them to non-highly compensated employees ( NHCEs ).

That is for plans whose first day of the plan year is in calendar year 2007, we look to each employee's prior year gross compensation ( also known as ' Medicare wages ') and those who earned more than $ 100, 000 are HCEs.

A sweetheart arrangement can come about as often by employers doing the corrupting as by unscrupulous labor leaders demanding tribute.

The types of risk that a captive can underwrite for their parents include property damage, public and product liability, professional indemnity, employee benefits, employers ' liability, motor and medical aid expenses.

The legal restriction that employers cannot pay less than a legislated wage is equivalent to the legal restriction that workers cannot work at all in the protected sector unless they can find employers willing to hire them at that wage.

Therefore, employers can attempt to enroll non-participants as often as once per year, requiring those non-participants to opt out each time if they do not want to participate.

Therefore, workers exposed to radiation, such as radiographers, nuclear power plant workers, doctors using radiotherapy, those in laboratories using radionuclides, and some HAZMAT teams are required to wear dosimeters so their employers can keep a record of their exposure to verify that it is below legally prescribed limits.

According to signaling theory, education does not lead to increased human capital, but rather acts as a mechanism by which workers with superior innate abilities can signal those abilities to prospective employers and so gain above average wages.

# Unlike a chattel slave, a wage laborer can ( barring unemployment or lack of job offers ) choose between employers, but they usually constitute a minority of owners in the population for which the wage laborer must work, while attempts to implement workers ' control on employers ' businesses may be met with violence or other unpleasant consequences.

Most of the growth has been residential but also large employers, such as Dell's international headquarters, have changed Williamson County from just a bedroom community into a more vibrant community where its citizens can live and work in the same general vicinity.

During another meeting with his caseworker ( which regularly takes place at his employers ' house ), Tender gets frustrated and tells her that if she wants to help him, she can start by scrubbing the shower tiles.

In addition, there are more than 20 local agencies and programs providing vocational training which can be tailored to the specific needs of potential employers.

Youth can become apprentices starting as early as age 14 if there are willing employers.

* Mock trial membership and awards ( based on trial level advocacy skills ) also can distinguish one as an outstanding trial advocate and help develop " real world " skills that are often valuable to employers hiring for litigation positions.

Instead of the rather passive approach of indirect discrimination ( where someone can take action if they have been disadvantaged by a policy, practice or criterion that a body with duties under the law has adopted ), reasonable adjustment is an active approach that requires employers, service providers etc to take steps to remove barriers from disabled people's participation.

Though foxes in folklore can possess a person of their own will, Kitsunetsuki is often attributed to the malign intents of hereditary fox employers, or tsukimono-suji.

The GPA can be used by potential employers or further post-secondary institutions to assess and compare applicants.

Insurance policies are available to employers through commercial insurance companies: if the employer is deemed an excessive risk to insure at market rates, it can obtain coverage through an assigned-risk program.

Seafarers employed on United States vessels who are injured because of the owner's or the operator's negligence can sue their employers under the Jones Act, 46 U. S. C.

# Personal Central Certification: The concept of central certification is that an NDT operator can obtain certification from a central certification authority, that is recognized by most employers, third parties and / or government authorities.

' sign | " How's my driving " bumper stickers are often used on commercial vehicles so that employers can receive feedback about the driving habits of their employees.

Another way employees can be victimized occurs when employers are aware of physical harm to their employees.

The fact that workers can also strike out on their own and compete with their employers requires wages to be high enough to dissuade workers from doing so.

Assuming that people who are skilled in learning can finish college more easily than people who are unskilled, then by finishing college the skilled people signal their skill to prospective employers.

An employee employed by multiple unrelated employers may elect an amount up to the limit under each employer's plan.

As of January 1, 2006 U. S. employers have been free to amend their 401 ( k ) plan document to allow employees to elect Roth IRA type tax treatment for a portion or all of their retirement plan contributions.

Those who, because of population mobility and the reputed desire of employers to train their own employees, would limit vocational education to general rather than specific skills ought to bear in mind the importance of motivation in any kind of school experience.

Pressures dictating the nature and power of organized labor have included the evolution and power of the corporation, efforts by employers and private agencies to limit or control unions, and U. S. labor law.

There is typically a constant conflict over the level of wages between employers and employees, since employers seek to limit or reduce wage-costs, while workers seek to increase their wages, or at least maintain them.

However, many employers have recently taken to gaining injunctions to limit the effect of picketing outside their work place.

In contrast, progressives would be more likely to pass laws that limit arbitrary decision making / bullying by employers to eliminate unfairness in the workforce.

Of course, employers found a ten hour limit acceptable as it meant that workers could be run in shifts, keeping the factory open for up to twenty hours a day.

While Fascism claimed that corporatism gave workers power alongside employer in workplaces in reality the concept of " Fuhrerprinzip " gave employers and State-appointed workplace managers absolute control over the workplace as dictated by the State-owned German Labor Front ; based on the Social Darwinist ideology that certain individuals are " gifted " and " born to rule ", employers thought to be part of that group.

If employers were to choose to maintain operations in South Korea, there is a possibility that they might incur higher costs in retraining or upgrading the skills of this group of middle-age workers.

Following the success of the first benchmark Disability Standard 2007 saw the introduction of the Chief Executives ' Diamond Awards for outstanding performance and 116 organisations taking the opportunity to compare trends across a large group of UK employers and monitor the progress they had made on disability.

Two of the three employers involved in the Caravan park grocery workers strike of 2003-2004 locked out their employees in response to a strike against the third member of the employer bargaining group.

The Bünting group is based in Leer and is one of the city's main employers.

As BBT Thermotechnik, now part of the Bosch group, Buderus was for many decades one of the largest employers in the central Hessian area with more than 10, 000 persons employed in Wetzlar alone ( worldwide over 16, 000 ), working in the areas casting ( with cement ), high-grade steel and heating technologies.

The industry advocacy group Texas Association of Business Nonsubscription claims that nonsubscribing employers have had greater satisfaction ratings and reduced expenses when compared to employers enrolled in the workers ’ compensation system.

The local organization is broader and deeper, with less opportunity for employers to turn one group of workers against another.

French group Action Directe carries out a machine gun attack on the employers ' federation headquarters.

In the case of hiring candidates for work, employers may select someone from an under-represented group, but only if that person has qualifications equal to competitors, with full consideration of the candidate's individual qualities.

The group focuses on the rights and welfare of workers, supporting the workers in their negotiation with employers and to resolve labour disputes.

It is also home to the Weetabix food company, The Alumasc Group PLC and several group undertakings and a Wm Morrisons supermarket distribution centre, which are major local employers.

In its modern form, the HMO combines a large group practice, contracts with employers to care for a group of workers, and a prepayment plan for both hospitals and group practices.

Wolff reveals to the stunned group his history of gambling debts, which Jorgen's employers have used to blackmail him into aiding them involuntarily.

The law deals with a great variety of subjects, such as tobacco price supports, railroads, private pension plans, emergency room treatment, disability insurance, and the postal service, but it is perhaps best known for Title X, which amends the Internal Revenue Code and the Public Health Service Act to deny income tax deductions to employers ( generally those with 20 or more full time equivalent employees ) for contributions to a group health plan unless such plan meets certain continuing coverage requirements.

Forty-one states have legislation similar to federal COBRA requiring employers to allow employees and their dependents to continue their group health insurance coverage following certain qualifying events.

California's legislation only applies to non-government employers with a group health insurance plan with fewer than twenty employees.

The District of Columbia's Continuation of Health Coverage Act of 2001 applies to employers with a group health insurance plan with a situs in the District of Columbia and with fewer than twenty employees.

Maryland's legislation only applies to employers with a group health insurance plan with a situs in Maryland and with fewer than twenty employees.

Virginia's legislation applies to employers with a group health insurance plan, other than an HMO plan, and with twenty or fewer employees.