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(e) Highly Compensated Participant And Individual Defined.

For purposes of this Section,

(1) Highly compensated participant. The term, "highly compensated participant," means a participant who is--

(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) of an individual described in Subparagraph (A), (B), or (C).

(2) Highly compensated individual. The term "highly compensated individual" means an individual who is described in Subparagraph (A), (B), (C), or (D) of Paragraph (1).

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