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How are HCIs defined?

HCIs fall into the following categories under 105h Testing: - The highest paid 25% of all non-excludable employees. - The five highest paid officers. - The more-than-10% shareholders *Thus, by definition, at least 25% of all non-excludable employees are HCIs. NOTE: This definition is not the same as the HCI for Code 125 testing rules.

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