excluded employee
(B)The term “excluded employee” means, with respect to any corporation, any individual— (i)who is a 1-percent owner (within the meaning of) at any time during the calendar year or who was such a 1 percent owner at any time during the 10 preceding calendar years, (ii)who is or has been at any prior time— (I)the chief executive officer of such corporation or an individual acting in such a capacity, or (II)the chief financial officer of such corporation or an individual acting in such a capacity, (iii)who bears a relationship described into any individual described in subclause (I) or (II) of clause (ii), or (iv)who is one of the 4 highest compensated officers of such corporation for the taxable year, or was one of the 4 highest compensated officers of such corporation for any of the 10 preceding taxable years, determined with respect to each such taxable year on the basis of the shareholder disclosure rules for compensation under the Securities Exchange Act of 1934 (as if such rules applied to such corporation).