highly compensated employee
Defined in 9 places across 2 titles of the United States Code.
The term “highly compensated employee” has the meaning given such term by section 414(q).
Same definition in 3 sections
- 2010–present26 U.S.C. § 125Internal Revenue Code · Cafeteria plans · for purposes of this section
- 1994–present26 U.S.C. § 410Internal Revenue Code · Minimum participation standards · in this section
- 1994–present26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
For purposes of this paragraph, the term “highly compensated employee” has the meaning given such term by section 414(q).
Same definition in 2 sections
- 1994–present26 U.S.C. § 402Internal Revenue Code · Taxability of beneficiary of employees trust · in this section
- 1994–present26 U.S.C. § 408Internal Revenue Code · Individual retirement accounts · for purposes of this section
For purposes of this section, the term “highly compensated employee” has the meaning given such term by section 414(q).
Source
- 1994–present26 U.S.C. § 132Internal Revenue Code · Certain fringe benefits · for purposes of this section
For purposes of this subsection, the term “highly compensated employee” has the meaning given such term by section 414(q).
Source
- 1994–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · for purposes of this title
For purposes of this subsection, the term “highly compensated employee” has the meaning given the term in section 414(q) of title 26.
Source
- 2022–present29 U.S.C. § 1193Labor · Pension-linked emergency savings accounts · for purposes of this part
For purposes of this subsection, the term “highly compensated employee” has the meaning given to such term by section 414(q).
Source
- 1994–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · for purposes of this title
Paragraph (1) shall apply with respect to any qualified tuition reduction provided with respect to any highly compensated employee only if such reduction is available on substantially the same terms to each member of a group of employees which is defined under a reasonable classification set up by the employer which does not discriminate in favor of highly compensated employees (within the meaning of section 414(q)). For purposes of this paragraph, the term “highly compensated employee” has the meaning given such term by section 414(q).
Source
- 1994–present26 U.S.C. § 117Internal Revenue Code · Qualified scholarships · for purposes of this section
The term "highly compensated employee" has the meaning given such term in section 414(q).
Source
- 2019–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · for purposes of this title
The term “highly compensated employee” means any employee who—
(A) was a 5-percent owner at any time during the year or the preceding year, or
(B) for the preceding year—
(i) had compensation from the employer in excess of $80,000, and
(ii) if the employer elects the application of this clause for such preceding year, was in the top-paid group of employees for such preceding year.
Source
- 2013–present26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
The term "highly compensated employee" means any employee who—
(A) was a 5-percent owner at any time during the year or the preceding year, or
(B) for the preceding year—
(i) had compensation from the employer in excess of $80,000, and
(ii) if the employer elects the application of this clause for such preceding year, was in the top-paid group of employees for such preceding year.
The Secretary shall adjust the $80,000 amount under subparagraph (B) at the same time and in the same manner as under section 415(d), except that the base period shall be the calendar quarter ending September 30, 1996.
Source
- 1996–202526 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
The term “highly compensated employee” means any employee who, during the year or the preceding year—
(A) was at any time a 5-percent owner,
(B) received compensation from the employer in excess of $75,000,
(C) received compensation from the employer in excess of $50,000 and was in the top-paid group of employees for such year, or
(D) was at any time an officer and received compensation greater than 50 percent of the amount in effect under section 415(b)(1)(A) for such year.
The Secretary shall adjust the $75,000 and $50,000 amounts under this paragraph at the same time and in the same manner as under section 415(d).
Source
- 1994–199626 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part