Which оf the fоllоwing stаtements regаrding minimum coverаge testing rules is true? A "highly-compensated employee" is an employee who was a “5% owner” at any time during the current year or the preceding year. Under the Average Benefits Test, a plan automatically satisfies the minimum coverage tests if the ratio percentage falls above the safe harbor percentage. The Average Benefit Test’s measure of reasonable classification will generally be satisfied as long as the classification is established under objective business criteria. For purposes of determining whether a person is a "highly-compensated employee", an individual is deemed to own the shares of his/her spouse, children, grandchildren, parents and grandparents.