The IRS uses the term "key employees" for nondiscrimination rules in employer-sponsored health insurance plans.(Who are Executives?)

Question

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The term "key employees" is used in the context of retirement plans for nondiscrimination testing, not specifically for employer-sponsored health insurance plans. The IRS defines key employees for purposes like top-heavy testing in retirement plans.

The IRS Uses the Term "Key Employees" for Nondiscrimination Rules