highly compensated individual

(5)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

26 USC § 105(h)(5)


Scoping language

None: Default is title Scope
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