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Highly compensated employee
For the purposes of retirement plans, an employee who owns 5% or more of a company or receives compensation in excess of a predetermined amount. To qualify for Tax advantages, retirement plans cannot be overly favorable to Highly compensated employee .
Semi Related Terms: 536 CLICK HERE TO VIEW
10-Q ,
52-week high ,
401(k) plan ,
403(b) plan ,
457 plan ,
Allowance for depreciation ,
Accrual of discount ,
After-tax basis ,
Amortization of premium ,
At par ,
All or any part ,
At best ,
At call ,
Accumulated earnings tax ,
Automatic reinvestment plan ,
Absolute advantage ,
At risk ,
Add-on service ,
Abstract of title ,
Action to quiet title ,
Assignment to creditors ,
Attorney in fact ,
Amortization term ,
Assignment of mortgage ,
A shares ,
Automatic investment plan ,
At the money ,
After-tax contributions ,
Age-weighted plan ,
Across the board ,
Additional paid-in capital ,
Abusive tax shelter ,
Ad valorem ,
After-tax ,
Alternative Minimum Tax ,
Amount recognized ,
Against the box ,
At the bell ,
At the close ,
At the figure ,
At the full ,
At the market ,
At the opening order ,
Away from the market ,
Below the line ,
Books of final entry ,
Books of original entry ,
Bank holding company ,
Banking Act of 1933 ,
Bid-to-cover ratio ,
Bureau of Public Debt ,
Brought over the wall ,
Buying on margin ,
Buy on close ,
Buy on opening ,
Buy the book ,
Balance of payments ,
Board of Governors ,
Breaking the syndicate ,
Bill of exchange ,
Bill of sale ,
Breach of trust ,
By the book ,
Bank term loan ,
B shares ,
Before-tax income ,
Break-even tax rate ,
Breadth-of-market theory ,
Beat the gun ,
Cost Of Goods Sold ,
Cost of sales ,
Certificate of Participation ,
Committee on Uniform Securities Identification Procedures ,
Code of procedure ,
Capitalization of income ,
Comparative advantage ,
Cost of Living Adjustment ,
Cost-of-living index ,
Council of Economic Advisers ,
Chasing the market ,
Cheapest to deliver ,
Chicago Board of Trade ,
Combination plans ,
Convertible term insurance ,
Cost-of-living rider ,
Certificate of stock ,
Cost of carry ,
Certificate of title ,
Contract for deed ,
Cancellation of debt ,
Certificate of Claim ,
Cost of debt capital ,
Cost of funds ,
Controlled company ,
Closed-end investment company ,
C shares ,
Class of options ,
Close to the money ,
Certificate of Occupancy ,
Cloud on title ,
Cafeteria plan ,
Cash-balance plan ,
Cash or Deferred Arrangement ,
Collectively bargained plan ,
Class A Shares ,
Class B Shares ,
Crash of 1929 ,
Crash of 1987 ,
Constant dollar plan ,
Capital gains tax ,
Consolidated tax return ,
Coefficient of determination ,
Certificate of delivery ,
Close a position ,
Cornering the market ,
Curbs in ,
Deferred tax ,
Deposit in transit ,
Date of issue ,
Date of payment ,
Division of Enforcement ,
Division of Investment Management ,
Division of Market Regulation ,
Do Not Reduce ,
Date of record ,
Dividend in arrears ,
Dividend Reinvestment Plan ,
Dividend rollover plan ,
Desk (the) ,
Division of labor ,
Decreasing term life ,
De-escalation clause ,
De facto ,
Durable Power of Attorney ,
Date of maturity ,
Debtor in possession ,
Debtor-in-possession financing ,
Debt retirement ,
Deed of Release ,
Deed of Trust ,
Discharge of bankruptcy ,
Discharge of lien ,
Due-on-sale clause ,
Dual-purpose fund ,
Deep in the money ,
Deep out of the money ,
Deed of Surrender ,
Department of Housing and Urban Development ,
Defined benefit plan ,
Defined contribution plan ,
Dogs of the Dow ,
Daily high ,
Depth of market ,
Eurodollar certificate of deposit ,
Excess reserves ,
Escrowed to maturity ,
Ex-legal ,
Either-or order ,
E-mini ,
Exchange for futures ,
Exchange for physical ,
Exchange of spot ,
Ex-pit transaction ,
Excess insurance ,
Effective tax rate ,
Employee Stock Purchase Plan ,
Employee stock repurchase agreement ,
Ex-all ,
Ex-warrants ,
Estate tax ,
Employee Retirement Income Security Act of 1974 ,
Excess accumulation ,
Excess contribution ,
Excess distribution ,
Ex-rights ,
Ex-rights date ,
Earned income tax credit ,
Estimated tax ,
Excess profits tax ,
Excise tax ,
Excess returns ,
First In First Out ,
Form 10-Q ,
Face-amount certificate ,
Flight to quality ,
Flow of funds ,
Fill or kill ,
Front-ending an order ,
Forward P/E ,
Factors of production ,
Favorable balance of trade ,
Face amount ,
Fee-for-service ,
Form S-1 ,
Finance company ,
Family of funds ,
Fund of funds ,
Flexible benefit plan ,
Frozen plan ,
Free right of exchange ,
Federal Tax Identification Number ,
Federal tax lien ,
Flat tax ,
Franchise tax ,
G-7 ,
General Agreement on Tariffs and Trade ,
G-8 ,
Gather in the stops ,
Gift tax ,
High-grade bond ,
High yield ,
Hart-Scott-Rodino Act of 1976 ,
Highly confident letter ,
Hit the bid ,
House of issue ,
High ,
High-flyer ,
High-tech stock ,
Holding company ,
Holder in due course ,
High credit ,
High-ratio mortgage ,
Home equity line of credit ,
Highly compensated employee ,
Hidden tax ,
High-low index ,
Hammering the market ,
Held at the opening ,
Holding the market ,
In escrow ,
Intermediate-term ,
In-house ,
Investment Advisor Act of 1940 ,
Investment Company Act of 1940 ,
In line ,
Insider Trading sanctions Act of 1984 ,
Internal Rate of Return ,
Indication of interest ,
In intestacy ,
In play ,
In-process research and development ,
Investment company ,
I/O strip ,
Inheritance tax ,
In-service withdrawal ,
Individual tax return ,
Imbalance of orders ,
In and out ,
In sympathy ,
In the tank ,
Jumping the gun ,
Joint Stock Company ,
Joint tax return ,
Keogh Plan ,
Last In First Out ,
Lender of last resort ,
Law of one price ,
Long-term ,
Lending at a rate ,
Limit-on-close order ,
Law of demand ,
Law of supply ,
Limited company ,
Level term insurance ,
Long-term care insurance ,
Long-term debt ,
Long-Term Equity Anticipation Securities ,
Letter of comment ,
Legal age ,
Line of credit ,
Loan-to-cost ,
Loan-to-value ,
Lock-in ,
Long-term mortgage ,
Long-term lease ,
Leading the market ,
Limited Liability Company ,
Locked in ,
Long-term gain or loss ,
Luxury tax ,
Level I quotes ,
Mutual company ,
Medium-term ,
Medium-term bond ,
Make a market ,
Market if touched order ,
Market on close order ,
Mark-to-market ,
Medium of exchange ,
Marginal propensity to consume ,
Money at call ,
Management company ,
Negotiable certificate of deposit ,
Negotiable Order of Withdrawal ,
Notice of Sale ,
National Association of Securities Dealers ,
National Association of Securities Dealers Automated Quotations system ,
No limit order ,
No quote ,
No-Fault ,
No-Action Letter ,
No-lien affidavit ,
Notice of Default ,
Notional principal amount ,
No-load ,
Non-resident alien tax ,
National Association of Real Estate Investment Trusts ,
Non-contributory plan ,
Non-insured plan ,
Non-qualified retirement plan ,
Normal retirement age ,
No-load stock ,
New high ,
No book ,
Off the books ,
Other long term liabilities ,
Office of Thrift Supervision ,
Out-of-favor ,
Over-the-Counter ,
On-floor order ,
On margin ,
Or better ,
Offshore company ,
Opinion of title ,
On account ,
On-the-spot loan ,
Open-end management company ,
Out of the money ,
Own ,
Old age, survivors, and disability insurance ,
On-balance volume ,
On close ,
On open ,
On the opening ,
Owner-employee ,
Pooling of interests ,
Pre-depreciation profit ,
Pre-tax profit margin ,
Payment-in-kind security ,
Premium over bond value ,
Premium over conversion value ,
Price Value of a Basis Point ,
Public purpose bond ,
Payment for order flow ,
Purpose loan ,
P&L ,
Provision for income taxes ,
Periodic payment plan ,
Pre-existing conditions ,
Public company ,
Pour-over will ,
Power of Attorney ,
Principal amount ,
Prioritization of debt ,
Performance-based compensation ,
Property tax ,
Pension plan ,
Plan asset ,
Plan sponsor ,
Prototype plan ,
Paid-in capital ,
Paid-in surplus ,
Pre-syndicate bid ,
Private company ,
Private Investment in Public Equity ,
Preservation of capital ,
Progressive tax ,
Proportional tax ,
Painting the tape ,
Qualified retirement plan ,
Return of capital ,
Return on Capital ,
Return on Invested Capital ,
Return on Total Assets ,
Regulation Q ,
Retire ,
Reading the tape ,
Receive against payment ,
Receive versus payment ,
Regulation D ,
Regulation G ,
Regulation T ,
Regulation U ,
Round of funding ,
Rules of Fair Practice ,
Rate of exchange ,
Reciprocal of European terms ,
Regulated investment company ,
Registered Retirement Savings Plan ,
Red herring ,
Registered Company ,
Regulation A ,
Reverse Take-Over ,
Right of first refusal ,
Right of rescission ,
Right to Know ,
Revolving line of credit ,
Right of recourse ,
Roll over ,
Rule of 78 ,
Right of redemption ,
Retirement Equity Act of 1984 ,
Regressive tax ,
Return on Capital Employed ,
Rate of return ,
Real rate of return ,
SG&A ,
Short-term reserves ,
Sight letter of credit ,
S&L ,
Series EE bond ,
Short-term ,
Segregation of securities ,
Sell the book ,
Standard of living ,
Second-to-die insurance ,
Stock life insurance company ,
Stock bonus plan ,
Stock option plan ,
Severally but not jointly ,
Statute of Limitations ,
Satisfaction of debt ,
Staggered board of directors ,
Systematic investment plan ,
Selling the spread ,
Savings Incentive Match Plan for Employees ,
Self-directed retirement account ,
SEP Plan ,
Simplified Employee Pension IRA ,
Single-employer plan ,
Social Security Tax ,
Summary plan description ,
Selling short against the box ,
Shorting against the box ,
Sales tax ,
S Corporation ,
Self-employment tax ,
Separate tax returns ,
Short-term gain or loss ,
Sin tax ,
Subchapter M ,
Subchapter S Corporation ,
Schedule C ,
Securities Act of 1933 ,
Securities Acts Amendments of 1975 ,
Securities Exchange Act of 1934 ,
Seek a market ,
S&P phenomenon ,
Term CD ,
Tax anticipation note ,
Tax-exempt bond ,
Tax renevue anticipation note ,
T-Bill ,
Term ,
Term bond ,
Term to maturity ,
Take a position ,
Trailing P/E ,
Tax haven ,
Term insurance ,
Tax ,
Tax schedule ,
Tenancy by the entirety ,
Trust company ,
TED spread ,
Term deposit ,
Term loan ,
Truth in Lending ,
Tax-free bond fund ,
Tax-managed fund ,
Term trust ,
Tax lien ,
Tax roll ,
Tenancy at will ,
Title company ,
Transfer tax ,
Tax deferral ,
Tax-deferred ,
Top hat plan ,
The Street ,
Timing the market ,
Tax-advantaged ,
Tax audit ,
Tax base ,
Tax basis ,
Tax bracket ,
Tax-deductible ,
Tax deduction ,
Tax-efficient ,
Tax evasion ,
Tax-exempt ,
Tax identification number ,
Tax loss carryback ,
Tax loss carryforward ,
Tax lot ,
Taxpayer Relief Act of 1997 ,
Tax planning ,
Tax preference item ,
Tax Reform Act of 1986 ,
Tax Reform Act of 1993 ,
Tax return ,
Tax sale ,
Tax shelter ,
Tax shield ,
Tax swap ,
Tax tables ,
Take a bath ,
Term repo ,
Term sheet ,
U.S. Government Agency Security ,
U.S. Savings Bond ,
U.S. Treasury ,
U.S. Treasury Bill ,
U.S. Treasury Bond ,
U.S. Treasury Note ,
U.S. Treasury Securities ,
Unlimited tax bond ,
Underfunded pension plan ,
Unified Tax Credit ,
Unit of trade ,
Unit of trading ,
Voluntary accumulation plan ,
Variable ratio plan ,
Value Added Tax ,
Waiver of premium ,
Workers Compensation ,
W-2 Form ,
W formation ,
When, as, and if issued ,
X or XD ,
Year-over-year ,
Year-To-Date ,
Yield to call ,
Yield to maturity ,
Yield to worst ,
Y shares