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HBI » Topics » 13.03 Key Employee

This excerpt taken from the HBI 8-K filed Sep 5, 2006.

13.03 Key Employee

In general, a “Key Employee” is an Employee who, at any time during the Plan Year that includes the Determination Date was:

 

  (a) An officer of an Employer receiving annual Compensation greater than $140,000 (as adjusted under Section 416(i)(l) of the Code);

 

  (b) A five percent (5%) owner of an Employer; or

 

  (c) A one percent (1%) owner of an Employer receiving annual Compensation from any of the Employers and the Controlled Group Members of more than $150,000.

"13.03 Key Employee" elsewhere:

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