### Question
What is the definition of key employee?


### Answer
The definition of **key employee** is as follows in *26 U.S.C. § 125*:

> given such term by section 416(i).

#### 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**

