Which of the following individuals are NOT highly compensated employees for qualified plan purposes for...

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Which of the following individuals are NOT highly compensated employees for qualified plan purposes for 2020? Assume the company made no relevant elections regarding the top 20% of employees. Donna, the corporate vice president of marketing, and an officer, whose salary last year was $115,000. Mike whose salary was $180,000 last year and who was the company's top-paid employee. Steve, a 6% owner of an incorporated law firm. James, whose salary was the 10th highest of 40 people, and who earned $135,000 last year.
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Which of the following individuals are NOT highly compensated employees for qualified plan purposes for 2020 ? Assume the company made no relevant elections regarding the top 20% of employees. Donna, the corporate vice president of marketing, and an officer, whose salary last year was $115,000. Mike whose salary was $180,000 last year and who was the company's top-paid employee. Steve, a 6% owner of an incorporated law firm. James, whose salary was the 10 th highest of 40 people, and who earned $135,000 last year

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