### Question
How does Income Taxes define highly compensated employee?


### Answer
Under *26 U.S.C. § 401*, **highly compensated employee** is defined as:

> given to such term by section 414(q).

#### Citation:
  - *26 U.S.C. § 401*
  - 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**

