1545-AQ74 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Definition of "Highly Compensated Employee"

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).

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Long-Term Actions No No 26 CFR 1 26 USC 414 26 USC 7805 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 Final Action To Be Determined REG-209558-92 Drafting attorney: John Ricotta (202) 317-6799 Reviewing attorney: Pamela R. Kinard (202) 317-6799 Treasury attorney: George Bostick (202) 622-0592 CC:TEGE No No None No No No No John Ricotta T. Branch Chief 1545 Internal Revenue Service IRS 202 317-4102 202 927-1851 john.t.ricotta@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224