key employee

(ii)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), such term shall not include an individual who is a key employee solely by reason of section 416(i)(1)(A)(i).


26 USC § 415(k)(2)(F)(ii)

Scoping language

For purposes of this subparagraph
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