(A participant is a highly compensated employee for a particular plan year if he meets the definition of a highly compensated employee in effect for that plan year. A participant is a nonhighly compensated employee for a particular plan year if he does not meet the definition of a highly compensated employee in effect for that plan year.
A participant is a highly compensated employee for a particular plan year if he meets the definition of a highly compensated employee in effect for that plan year. A participant is a nonhighly compensated employee for a particular plan year if he does not meet the definition of a highly compensated employee in effect for that plan year.
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