highly compensated employee

(1)The term “highly compensated employee” means any employee who— (A)was a 5-percent owner at any time during the year or the preceding year, or (B)for the preceding year— (i)had compensation from the employer in excess of $80,000, and (ii)if the employer elects the application of this clause for such preceding year, was in the top-paid group of employees for such preceding year.

Source

26 USC § 414(q)(1)


Scoping language

None: Default is title Scope
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