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A company has four highly paid employees (HPEs) and 60 non-highly paid employees (NHPEs). The plan covers all of the HPEs. What is the minimum

A company has four highly paid employees (HPEs) and 60 non-highly paid employees (NHPEs). The plan covers all of the HPEs. What is the minimum number of the NHPEs that the plan must cover in order to be a qualified plan?

Assume that the company's retirement plan automatically meets the ratio percentage test. How many of the employees would have to participate in order for the plan to meet the minimum participation requirement?

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