### Question
Can you define what disqualified individual means?


### Answer
**Disqualified individual** is defined as the following 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**

