key employee
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 125 — for purposes of this section
The term “key employee” has the meaning given such term by section 416(i).
26 U.S.C. § 415 — in this section
For purposes of this subparagraph, the term “key employee” has the meaning given such term by section 416(i)(1), except that in the case of a plan other than a top-heavy plan (within the meaning of section 416(g)), such term shall not include an individual who is a key employee solely by reason of section 416(i)(1)(A)(i).
26 U.S.C. § 416 — for purposes of this section (9 versions over time)
The term “key employee” means an employee who, at any time during the plan year, is—
(i) an officer of the employer having an annual compensation greater than $130,000,
(ii) a 5-percent owner of the employer, or
(iii) a 1-percent owner of the employer having an annual compensation from the employer of more than $150,000.
26 U.S.C. § 416 — for purposes of this section
The terms “employee” and “key employee” include their beneficiaries.
26 U.S.C. § 419A — for purposes of this section
For purposes of this section, the term “key employee” means any employee who, at any time during the plan year or any preceding plan year, is or was a key employee as defined in section 416(i).
26 U.S.C. § 79 — for purposes of this section
For purposes of this subsection, the term “key employee” has the meaning given to such term by paragraph (1) of section 416(i). Such term also includes any former employee if such employee when he retired or separated from service was a key employee.