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What is a Highly Compensated Employee?

Highly compensated individual means an individual who is: (i) an officer; (ii) a shareholder owning more than 5% of the voting power or value of all classes of stock; (iii) highly compensated, $120,000 in 2016 or (iv) a spouse or dependent of an individual described in (i) (ii) or (iii). Note - there is no authority on the meaning of highly compensated, as used in (iii). Use Code Section 414 (q)(1)(B) as guidance

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