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Definition of "Highly Compensated Employee"
RIN: 
1545-AQ74
Abstract: 
The regulations define the term "highly compensated employee" under section 414(q) of the Internal Revenue Code (Code). Temporary and proposed regulations, under sections 414(q) and 414(s), were published February 19, 1988 (53 FR 4965). Final regulations, under section 414(s), were published September 19, 1991 (56 FR 47659), under project EE-129-86. The regulations under section 414(q) were split off from project EE-129-86. It is anticipated that proposed regulations under section 414(q) will be published in the future under project REG-209558-92 (EE-32-92).
Rule Stage: 
Final Rule Stage
Agency Name: 
Internal Revenue Service
Agency Contact Info
Sarah
Bolen
Attorney Advisor
202 622-6060
202 927-1851
sarah.r.bolen@irscounsel.treas.gov
Agency Mail Address
1111 Constitution Avenue, NW, Room 4427,
Washington
DC
20224