Sec. 5. As used in this chapter, "highly compensated employee" has the meaning set forth in Section 414(q) of the Internal Revenue Code.
Ind. Code § 6-3.1-26-5
"Highly compensated employee"
As added by P.L.224-2003, SEC.197.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.