### Question
What does highly compensated individual mean?


### Answer
**Highly compensated individual** has the following meaning in *26 U.S.C. § 125*:

> an individual who is described in subparagraphs [1](#125_1_target) (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**

