### Question
How does the law define highly compensated individual?


### Answer
Under *26 U.S.C. § 125*, **highly compensated individual** is defined as:

> an individual who is described in subparagraphs [1](#125_1_target) (A), (B), (C), or (D) of paragraph (1)

#### Citation:
  - *26 U.S.C. § 125*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

