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Practical Law Home
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Glossary
For employee benefits purposes, any employee who either:
Was a 5% Owner of the employer at any time during the year or the preceding year.
Had compensation in excess of $120,000 (for 2018) as indexed, in the preceding year and, if the employer so elects , was in the Top-paid Group of employees for the preceding year.
Special rules apply for aggregating entities for determining the employer, the compensation to be used in the determination, treating former employees as highly compensated and for excluding certain types of employees ( 26 U.S.C. § 414(q) and 26 C.F.R. § 1.414(q)-1T ).
For model HCE language to be included in a qualified plan , see Standard Clause, Plan Language, Definition of Highly Compensated Employee .
For Fair Labor Standards Act (FLSA) purposes, an employee paid a total annual compensation of $100,000 or more. Highly compensated employees are exempt from the FLSA's minimum wage and overtime pay requirements (sometimes called the HCE exemption) if each of the following is true:
They earn a total annual compensation of $100,000 or more, which includes at least $455 per week paid on a salary basis . The $100,000 minimum may also include commissions and non-discretionary compensation, but not food or lodging, medical or life insurance, retirement plans, or other fringe benefits.
Their primary duty includes performing office or non-manual work.
They customarily and regularly perform at least one of the exempt duties or responsibilities of an exempt executive , administrative , or professional employee.
( 29 C.F.R. § 541.601 .)

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The cause of the reproducibility crisis in science is that too many scientists think they understand statistics when in fact they don’t and they don’t because they were never taught that the roots of estimating probability densities pass through calculus and increasingly with multilevel models in topology. Just because someone can be taught to dump data into STATA and click the right buttons doesn’t mean they understand statistics. In fact all they really know if that’s all they know is enough to be dangerous with data. There’s a reason why surveys of statistics lecturers in community colleges (and oftentimes in colleges and universities too) are teaching “gross misunderstandings” of statistics – and it’s because they don’t have the deep understanding of math that comes with advanced courses. If you can’t pass algebra II, you can’t be a (competent) statistician because you won’t know what you’re doing.

"The inequity, and the legal problem, remain, grounded in a dirty secret about math requirements: the requirements are largely arbitrary." The easiest way to sabotage your career trajectory and long-term professional success is to give your colleagues, competitors and clients a reason to think you are an idiot. Arbitrary or not, if I meet another professional (say, a lawyer) and a situation comes up that exposes the fact that they can't solve a … Read More

“The inequity, and the legal problem, remain, grounded in a dirty secret about math requirements: the requirements are largely arbitrary.” The easiest way to sabotage your career trajectory and long-term professional success is to give your colleagues, competitors and clients a reason to think you are an idiot. Arbitrary or not, if I meet another professional (say, a lawyer) and a situation comes up that exposes the fact that they can’t solve a simple algebra equation (even if allowed to crack a book to refresh their memory on how to solve it), then I will start to think of them very differently from that point forward no matter how useless algebra is in my profession. I will think they are not as intelligent as me, which will cause me to not trust them enough to assign them work that I don’t have to supervise, and I would dramatically lower my expectations of their ability to add value to my company over the long term. If they were job applicants I wouldn’t even hire them, but if they already worked for me I might just overlook them when selecting people for promotion. I would have the same reaction to someone not knowing anything about elementary/high school level biology/chemistry, history, English, government, etc. The subject matter at issue doesn’t matter so much as them simply not knowing something that I feel is easy enough to either learn in high school or pick up on their own. It may be arbitrary in the sense that the knowledge they lack isn’t useful or needed in my profession, but it’s a position that is not out of the ordinary. If you were reviewing applicants for a nursing position and one of the applicants couldn’t tell you who the president is, or doesn’t know that Africa is a continent, or doesn’t know if the Vietnam War followed or preceded the Korean War, then you probably wouldn’t think too much of their intelligence or professional potential either. So, neglect “unimportant” subjects like algebra at your own peril. You might need to know a little something about algebra for reasons completely unrelated to any actual need to solve for X. You can call algebra arbitrary all you want, but I don’t, so if you ever find yourself in a position where you need to impress me, you probably won’t. You may never cross my path, but many, if not most, people like me hold beliefs similar to mine.

"CSU must take steps to ensure that math requirements do not pose arbitrary and discriminatory barriers to degree attainment." Has it occurred to you that standards exist for a reason? The point of education requirements for employment is to discriminate, between those who understand a rudimentary college curriculum and those who don't. Employers only require a college degree nowadays because the standards of high school have been reduced to the point that a diploma is pretty … Read More

Work smarter and harder.

Yes, you should find ways to work smarter and avoid repetitive, monotonous tasks. But you should also work really hard. Show up early and leave late. After you’ve established some authority, you can get back to pacing yourself. It’s a lot better to have a reputation as a hard worker from the beginning. When you relax a little later, no one will notice.

If you feel threatened by someone, don’t show it.

Most people who lead by intimidation are quite insecure. Don’t reinforce their insecurity by pandering to it. Even when it’s working for them and you feel intimidated, never let them know. Instead, do your job, keep excelling, keep looking out for others, and eventually the tide will turn. You may even end up as their boss one day—it happens all the time.

These general tips below will also help:

Share Credit, Accept Blame. Many people try to pass the blame to others. It’s very different to say, it’s my fault. I’m sorry. Try sending an email with the subject “Hey everyone, I’m sorry” sometime and see what happens.

Share Credit, Accept Blame.

Compliment others every day. Do it by email, phone, notes, any way you can. Find out how people like to be complimented and do it the same way. Don’t make it trite. Most people know when you’re being genuine.

Compliment others every day.

Go above and beyond. Deliver more than what’s expected. Don’t do it to be rewarded; do it because it really adds value.

Go above and beyond.

Be excellent, and a remarkable thing will happen: by helping others look good and improving your overall environment, you’ll look good as well. You’ll do it without backstabbing and without doing stuff that has no real value. Instead, you’ll inspire others.

And then you’ll be a leader, just like John Quincy Adams said:

“If your actions inspire others to dream more, learn more, do more and become more, you are a leader.”

This is real leadership for any generation and any workplace. If you don’t yet know how you’ll change the world, this is a great way to start.

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says:
Lacoste Mens LIght01 Rc Dark Blue/Dark Blue 105 D r0hVoIy

Wow, Chris, this is AMAZING. You are so RIGHT ON with everything you write here! When I read this it seems like it would come from a 50 year old or something. You are very wise beyond your years. And, to think, you haven’t even had a “conventional” job before, and everything you say in this article is so correct! Uncanny.

There are some things listed here that I definitely needed to be reminded of in my own professional life.

Thank you!

says:
May 22, 2008

Thanks, Rachel. That is very nice of you to say.

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