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WebJan 18, 2024 · Assuming that owners name is the beneficial owner of dynasty trust/owners name then I believe that owners name is considered to own 37.04% of the company. For HCE determination, attribution under §318 a child (both minor and adult) are deemed to own the stock of their parent. Thus by attribution the daughter is deemed to also own 37.04%. WebHCE (Highly Compensated Earners) HCE refers to Highly Compensated Employees. In most situations, the HCE rules apply to a trust which fails the non-discriminatory trust … WebJul 13, 2006 · (e.g., the trust indenture). For benefits provided through a policy or policies of insurance, all such policies must be included with the application. The benefits must be sufficiently described so that each benefit is definitely determinable. A benefit is said to be definitely determinable if the amount of the benefit, its duration and the persons chicken strombocca