highly compensated participant

(1) Highly compensated participant The term “highly compensated participant” means a participant who is— (A) an officer, (B) a shareholder owning more than 5 percent of the voting power or value of all classes of stock of the employer, (C) highly compensated, or (D) a spouse or dependent (within the meaning of section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of an individual described in subparagraph (A), (B), or (C).


26 USC § 125(e)(1)

Scoping language

For purposes of this section
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