covered officer
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 7701 — in this subtitle
For purposes of this paragraph, the term “covered officer” means, with respect to an entity—
(i) a member of the board of directors, board of supervisors, or equivalent governing body,
(ii) an executive-level officer, including the president, chief executive officer, chief operating officer, chief financial officer, general counsel, or senior vice president, or
(iii) an individual having powers or responsibilities similar to those of officers or members described in clause (i) or (ii).