Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

5 Percent Employee Owner

An employee who owns more than 5 % of a company (corporate stock, capital, profits). This definition is used in non-discrimination testing of U.S. group benefit and retirement plans.
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403(B) Plans

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501(C)(9) Plans

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