1. Douglas is an officer of HAL Company. Douglas is a 1% owner. However, Douglass father is a 3% and Douglass grandfather is 40% owner. For ERISA purposes, what is Douglass percentage ownership in HAL.
2. Dill Computer has Defined Benefit Plan. Dill Computer has a 3 to 7 year Graduated vesting schedule. Billy and Danielle both qualify and participate in the plan. Billy has been working for the firm for 2 years and Danielle has been working for 5 years.
3. 1. To what levels are both Billy and Danielle vested in employer contributions?
4. 2. Assuming that the plan is considered top heavy, to what levels are both Bill and Danielle vested in employer contributions based upon both alternative schedules.
5. Which of the following people would be considered a highly compensated employee for 2018?
   1. Kim, a 1% owner whose salary was $140,000 last year
   2. Rita, a 5% owner whose salary was $42,000 last year
   3. Robin, an Officer, who earned $125,000 and is the 29^th highest paid employee of 96 employees
   4. Helen, who earned $145,000 last year and is in the top 20% of paid employees
6. Given the previous information, which of the previous employees would be considered a key employee?
7. Big Goal, Inc., offers a defined benefit plan that provides for 2.5% per year of service of the average of the employees 3 highest consecutive years compensation. For 2016, 2017, and 2018, Ronald (Ronalds 3 highest years) earned $230,000, $255,000 and $300,000. The Covered Compensation Limits for 2016, 2017 and 2018 are $265,000, $270,000 and $275,000.
8. 1. What would Ronalds pension benefit for 2019 be if Ronald had worked for 11 years?
9. 2. What about 40 years?
10. 3. What about 9 years?