highly compensated employee

(3)Paragraph (1) shall apply with respect to any qualified tuition reduction provided with respect to any highly compensated employee only if such reduction is available on substantially the same terms to each member of a group of employees which is defined under a reasonable classification set up by the employer which does not discriminate in favor of highly compensated employees (within the meaning of). For purposes of this paragraph, the term “highly compensated employee” has the meaning given such term by section 414(q).

Source

26 USC § 117(d)(3)


Scoping language

For purposes of this paragraph
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