### Question
What does disqualified individual mean?


### Answer
**Disqualified individual** has the following meaning in *26 U.S.C. § 280G*:

> any individual who is—


(1) an employee, independent contractor, or other person specified in regulations by the Secretary who performs personal services for any corporation, and


(2) is an officer, shareholder, or highly-compensated individual

#### Citation:
  - *26 U.S.C. § 280G*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

