### Question
How does the law define key employee?


### Answer
Under *26 U.S.C. § 419A*, **key employee** is defined as:

> any employee who, at any time during the plan year or any preceding plan year, is or was a key employee as defined in section 416(i)

#### Citation:
  - *26 U.S.C. § 419A*
  - 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 D-Treatment of Welfare Benefit Funds**

