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TREAS/IRS RIN: 1545-AQ74 Publication ID: Fall 2011 
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 section 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: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 414    26 USC 7805   
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   
Final Action  12/00/2011    
Additional Information: REG-209558-92 Drafting attorney: Sarah R. Bolen (202) 622-6060 Reviewing attorney: Pamela R. Kinard (202) 622-6060 Treasury attorney: George Bostick (202) 622-0592 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Sarah R. Bolen
Attorney Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4427,
Washington, DC 20224
Phone:202 317-6799
Fax:202 317-4834
Email: sarah.r.bolen@irscounsel.treas.gov