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TREAS/IRS RIN: 1545-AQ74 Publication ID: Spring 2009 
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: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 414   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/19/1988  53 FR 4999   
NPRM Comment Period End  04/19/1988    
Partially Closed by TD 8548  06/27/1994  59 FR 32911   
NPRM  12/00/2009    
Additional Information: REG-209558-92 Drafting attorney: Marjorie Hoffman (202) 622-3421 Reviewing attorney: Patricia M. McDermott (202) 622-6000 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:
Patricia M. McDermott
Special Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-6000
Fax:202 622-4631
Email: patricia.m.mcdermott@irscounsel.treas.gov