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


### Answer
The term **highly compensated employee** is defined in *26 U.S.C. § 402* as follows -

> given such term by section 414(q).

#### Citation:
  - *26 U.S.C. § 402*
  - 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**

