In taking a closer look at the trajectories of icebergs in 1912, Bing and his colleague noticed one iceberg that stood out: one that calved from a glacier in southwest Greenland in 1911 and passed closest to the site at which Titanic went down.
Popular Terms. Employee that is considered to be a key stakeholder in the operation of a company. The Internal Revenue Service (IRS) defines a key employee as anyone who owns greater than 5% of the company assets and/or receives compensation that is over a certain threshold set by the IRS.
Who is considered a Key or Highly Compensated Employee for a 401(k) Plan? Non-discrimination testing (also known as compliance testing) examines the contributions of Key and Highly-Compensated Employees to determine whether all employees are treated equally by a company's 401(k) plan.