highly compensated individual
Defined in 3 places across 2 titles of the United States Code.
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).
Source
- 1994–present26 U.S.C. § 105Internal Revenue Code · Amounts received under accident and health plans · for purposes of this section
The term “highly compensated individual” has the meaning given such term by section 105(h)(5) of title 26.
Source
- 2010–present42 U.S.C. § 300gg-16The Public Health and Welfare · Prohibition on discrimination in favor of highly compensated individuals · for purposes of this section
The term “highly compensated individual” means an individual who is described in subparagraph (A), (B), (C), or (D) of paragraph (1).
Source
- 2018–present26 U.S.C. § 125Internal Revenue Code · Cafeteria plans · for purposes of this section
The term “highly compensated individual” means an individual who is described in subparagraphs 1 (A), (B), (C), or (D) of paragraph (1).
Source
- 1994–201826 U.S.C. § 125Internal Revenue Code · Cafeteria plans · for purposes of this section