Common use of Highly Compensated Employee Clause in Contracts

Highly Compensated Employee. effective January 1, 1997, means an Employee described in Code section 414(q) and the Regulations thereunder, and generally means an Employee who performed services for the Employer during the “determination year” and is in one or more of the following groups:

Highly Compensated Employee. effective January 1, 1997, means an Employee described in Code section 414(q) and the Regulations thereunder, and generally means an Employee who performed services for the Employer during the “"determination year” " and is in one or more of the following groups: