Examples of Highly Compensated Active Employee in a sentence
Highly Compensated Employee means any individual who is a Highly Compensated Active Employee or a Highly Compensated Former Employee within the meaning of Code Section 414(q) and the regulations thereunder.
An Employee who is a Highly Compensated Active Employee or a Highly Compensated Former Employee.
A Highly Compensated Former Employee for a Determination Year is any former Employee who separated from Service prior to such Determination Year and was a Highly Compensated Active Employee for either the year in which such Employee separated from Service or any Determination Year ending on or after such Employee's 55th birthday.
The term Highly Compensated Employee means any Highly Compensated Active Employee or Highly Compensated Former Employee as further defined herein.
A Highly Compensated Active Employee is any Employee who performs Service with the Employer during the Determination Year and is described in either the Look-back Year Group or the Determination Year Group or both such groups.