Highly Compensated Employee

Example Definitions of "Highly Compensated Employee"
Highly Compensated Employee. Has the meaning provided in the CBS Pension Plan.
Highly Compensated Employee. Includes, for any Plan Year, the following Employees: (i) A Highly Compensated Active Employee includes any employee (other than employees who are non-resident aliens and receive no earned income from sources within the U.S.) who performs service for the Employer during the Determination Year and who during the Look-Back Year: (1) was a 5 % owner (within the meaning pursuant to Section 416(i) (1) of the Code) at any time during the year or the preceding year, or (2) for the preceding year... received Compensation from the Employer in excess of $80,000 (as adjusted pursuant to Section 415(d) of the Code) for such year. (ii) A Highly Compensated Former Employee means: (1) any employee who was a Highly Compensated Employee when the employee separated from service, or (2) any employee who was a Highly Compensated Employee at any time after attaining the age 55. View More
Highly Compensated Employee. Means any employee of the Company or one of its Designated Subsidiaries that on the Offering Date is a "highly compensated employee" within the meaning of section 414(q) of the Code.
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