Definitions for "KEY EMPLOYEE"
A participant who, at any time during the plan year or any of the four preceding years is (or was): (1) an officer who earns in excess of 50% of the annual dollar limitation for defined benefit plans, (2) one of the 10 employees owning the largest interest in the employer and receiving annual compensation of more than $30,000, (3) a more than 5% owner of the employer, or (4) a more than 1% owner earning more than $150,000.
a civilian employee of a federal, state, or local government agency or private industry who is in a key position for which no qualified replacement is immediately available and whose duties cannot be reassigned to other employees
an employee of the business whom the chief executive officer (CEO) of the relocating business reasonably considers will be essential to the operation of the relocated business in New Zealand
a person who is so closely associated with the running of that game that any want of probity or honesty on his or her part may affect the integrity of the game