| http://www.w3.org/ns/prov#value | - The employee was a 5% owner at any time during the year or the preceding year.The employee received more than $110,000 in pay for the preceding year.You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year.You must exclude all payments or reimbursements you make under an adoption assistance program for an employee's qualif
|
