Highly compensated individual defined
For purposes of this subsection, the term “highly compensated individual” means an individual who is—
(A)#
one of the 5 highest paid officers,
(B)#
a shareholder who owns (with the application of section 318) more than 10 percent in value of the stock of the employer, or
(C)#
among the highest paid 25 percent of all employees (other than employees described in paragraph (3)(B) who are not participants).