Applicable provision
(1) Applicable provision. Applicable provision means a provision that specifically refers to section 414(s) or this section. (2) Determination period. Determination period means a period during which the amount of compensation is measured for use in determining whether the requirements of an applicable provision are satisfied. If no period is provided under the applicable provision for measuring compensation, the determination period is the period for which the applicable provision must be satisfied. The applicable provision may provide additional rules concerning the determination period to be used for satisfying the nondiscrimination requirement in paragraph (d) of this section. (3) Employee. Employee means employee within the meaning of 1.410(b)-9. (4) Highly compensated employee. Highly compensated employee means highly compensated employee within the meaning of 1.410(b)-9. (5) Nonhighly compensated employee. Nonhighly compensated employee means nonhighly compensated employee within the meaning of 1.410(b)-9. (6) Self-employed individual. Self-employed individual means self-employed individual within the meaning of section 401(c)(1).