Highly compensated participant
The term “highly compensated participant” means a participant who is—
(A) an officer,
(A)#
an officer,
(B)#
a shareholder owning more than 5 percent of the voting power or value of all classes of stock of the employer,
(C)#
highly compensated, or
(D)#
a spouse or dependent (within the meaning of section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) of an individual described in subparagraph (A), (B), or (C).