John Hickman was quoted in an article titled, “Sec. 125 All-Or-Nothing Penalties Criticized,” in the November 26 issue of CCH Benefits. John pointed out that “Any slip up will cause a plan to be disqualified.” John also noted that “New hires should not be included in the definition of highly compensated employees, since they are not considered highly compensated employees under the qualified plan regulations. Unless the law says otherwise, the regulations should mirror as much as possible the qualified plans regulations.”