### Question
What does owner-employee mean?


### Answer
**Owner-employee** has the following meaning in *26 U.S.C. § 401*:

> an employee who—


(A) owns the entire interest in an unincorporated trade or business, or


(B) in the case of a partnership, is a partner who owns more than 10 percent of either the capital interest or the profits interest in such partnership

#### Citation:
  - *26 U.S.C. § 401*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

