highly compensated individual
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 105 — for purposes of this section
For purposes of this subsection, the term “highly compensated individual” means an individual who is—
(A) one of the 5 highest paid officers,
(B) a shareholder who owns (with the application of section 318) more than 10 percent in value of the stock of the employer, or
(C) among the highest paid 25 percent of all employees (other than employees described in paragraph (3)(B) who are not participants).
26 U.S.C. § 125 — for purposes of this section (2 versions over time)
The term “highly compensated individual” means an individual who is described in subparagraph (A), (B), (C), or (D) of paragraph (1).
42 U.S.C. § 300gg-16 — for purposes of this section (2 versions over time)
The term “highly compensated individual” has the meaning given such term by section 105(h)(5) of title 26.