### Question
How is the "highly compensated individual" defined?


### Answer
The term **highly compensated individual** is defined in *26 U.S.C. § 125* as follows -

> an individual who is described in subparagraph (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**

