FT MarketWatch

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.

Related Terms: 6 High, Highly compensated employee, Own, Retire, Term, Tax
Other Related Pages: Category: Retirement Starting With: H
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