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What is a Key Employee? Definition and Explanation


Form 990 Part VII Definitions

Has or shares the ability to control or determine 10% or more of the organization's capital expenditures, operating budget, or compensation for employees. Top ...

Key employee - definition and meaning - Market Business News

A key employee is an individual who has a crucial or 'key' role in a company. In fact, in most cases, if they die or become incapacitated the company may ...

Key Employee – Definition, Rules & Warnings - TutorialsPoint

Identifying and Understanding Key Employees · The Internal Revenue Service (IRS) also referred to prominent employees by this designation. · It is ...

How would you define "Key Employee" in a legal contract? - Genie AI

The most popular definition of "Key Employee" in our template library is "any employee who is or was during the Period employed by any Group Company at ...

Key Employee Discount - (Business Valuation) - Fiveable

Definition. A key employee discount is a reduction in the price of a company's goods or services that is offered to essential employees whose contributions ...

Key Employee Buy-Ins - Absolute Succession

The goal is to bonus or grant the equity over a defined period of time and to motivate the key employee to continue meeting their performance standards, remain ...

How To Calculate Key Employee Insurance Coverage

Simply put, a key employee or key person is someone who is vital to your company and not easily replaceable. Key person insurance is there to protect the ...

Highly Compensated Employees: Guide for 2023 and 2024 - ForUsAll

An HCE can be defined as an employee who owned more than 5% of the company at any time during the year (or the year before).

10 key things to know about key employees - BenefitsPro

The point of defining a key employee is to then help an employer assess what is needed to keep that employee happy and productive. Recent ...

Cafeteria Plan - Key Employee Concentration Non-Discrimination Test

For 2024 plan years, officers who earned $215,000 or more in 2023 are considered key employees. It should be noted that no more than 50 ...

Common Compliance Testing Questions - Ascensus

Key Employee Definition · a five percent owner* of the company during the testing period, · a one percent owner* of the company with annual ...

401(k) Nondiscrimination Testing - Basics and Deadlines

An employee owning more than 1% of the business and making over $150,000 for the plan year. When a 401(k) plan is top heavy, non-Key Employees ...

Key employee definition for top heavy - 401(k) Plans - BenefitsLink

Consider this: T-13 Q. For purposes of defining a key employee, who is an officer? A. Whether an individual is an officer shall be ...

Definitions; Background Investigation for Primary Management ...

Comment: One commenter welcomes the clarification in 25 CFR 502.14(a), the key employee definition, that the functions outlined apply only to ...

Key Person Life Insurance - Nationwide

A policy can also include a rider for disability coverage to help if a key employee is disabled. Key person insurance helps safeguard a small business if an ...

As Amended, Effective January 23, 2008 - SEC.gov

1.08 Key Employee means a full time, salaried employee of the Company who, in the judgment of the Committee acting in its sole and absolute discretion, is a ...

Highly Compensated Employee (HCE) Definition and ... - Investopedia

A highly compensated employee (HCE) owns at least 5% of the company and earns more than the federal compensation limit. The limit is $160000 a year in 2025.

NIGC Publishes Final Rule Defining Key Employees/Primary ...

The Commission's primary mission is to work within the framework created by the Indian Gaming Regulatory Act (IGRA) for the regulation of gaming activities ...

A Guide to Key Person Life Insurance | Guardian

That means the company pays the premiums (not the insured employee), and the insurance proceeds (death benefit) go to the business if the key individual passes ...

Tribal Key Employees | State of California - Department of Justice

A "key employee" is defined as a person employed in the operation of a tribal gaming facility in a supervisory or management capacity.