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TREAS/IRS | RIN: 1545-AQ74 | Publication ID: Fall 2008 |
Title: Definition of "Highly Compensated Employee" | |
Abstract: The regulations define the term "highly compensated employee" under section 414(q) of the Internal Revenue Code (Code). Temporary and proposed regulations, under sections 414(q) and 414(s), were published February 19, 1988 (53 FR 4965). Final regulations, under section 414(s), were published September 19, 1991 (56 FR 47659), under project EE-129-86. The regulations under 414(q) were split off from project EE-129-86. It is anticipated that proposed regulations under section 414(q) will be published in the future under project REG-209558-92 (EE-32-92). | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 414 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-209558-92 Drafting attorney: Marjorie Hoffman (202) 622-3421 Reviewing attorney: Lisa Mojiri-Azad (202) 622-6060 Treasury attorney: W. Thomas Reeder (202) 622-1341 CC: TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Local, State |
Small Entities Affected: No | Federalism: Undetermined |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Marjorie Hoffman Special Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3421 Fax:202 622-4631 Email: marjorie.hoffman@irscounsel.treas.gov |