Ben is a 4% owner of a title company. In the following situations, is he a highly compensated employee? Why or why not?
a. Ben receives a total salary of $110,000 and is a member of the top-paid group in the company.
b. Ben receives a total salary of $192,000, and his salary is in the top 30% of the employees.
c. Ben receives a total salary of $113,500, which puts him in the top 15% of the employees.
d. Ben receives a salary of $153,000, which puts him in the 25%-30% range of employees.