1545-AQ74 200804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Definition of "Highly Compensated Employee" Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1 26 USC 7805 26 USC 414 No 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 12/00/2008 REG-209558-92 Drafting attorney: Marjorie Hoffman (202) 622-3421 Reviewing attorney: E. Preston Rutledge (202) 622-6090 Treasury attorney: W. Thomas Reeder (202) 622-1341 CC: TEGE No No Local State Undetermined No No Not Collected Marjorie Hoffman 1545 Internal Revenue Service IRS 202 622-3421 202 622-4631 marjorie.hoffman@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224