### Question
What does nonhighly compensated work force mean?


### Answer
**Nonhighly compensated work force** has the following meaning in *26 U.S.C. § 414*:

> the aggregate number of individuals (other than highly compensated employees)—


(I) who are employees of the recipient (without regard to this subsection) and have performed services for the recipient (or for the recipient and related persons) on a substantially full-time basis for a period of at least 1 year, or


(II) who are leased employees with respect to the recipient (determined without regard to this paragraph)

#### Citation:
  - *26 U.S.C. § 414*
  - 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 B-Special Rules**

