A Highly Sample Clauses

A Highly. Compensated Active Employee includes any Employee who performs service for the Employer during the determination year and who, during the look-back year: (I) received Compensation from the Employer in excess of Seventy- five Thousand Dollars ($75,000) (as adjusted pursuant to Section 415(d) of the Code); (ii) received Compensation from the Employer in excess of Fifty Thousand Dollars ($50,000) (as adjusted pursuant to Section 415(d) of the Code) and was a member of the top-paid group for such year; or, (iii) was an officer of the Employer and received compensation during such year that is greater than fifty percent (50%) of the dollar limitation in effect under Section 415(b)(1)(A) of the Code. The term Highly Compensated Employee also includes: (I) Employees who are both described in the preceding sentence if the term "determination year" is substituted for the term "look-back year" and the Employee is one of the one hundred (100) employees who received the most Compensation from the Employer during the determination year; and (ii) employees who are five percent (5%) owners at any time during the look-back year or determination year.