Define: Specified Employee
What does "Specified Employee" mean? The meaning differs based on the contract. We found 10 definitions across 10 companies in SEC filings.
Definition 1 (AUTOMATIC DATA PROCESSING INC, seen in 1 filing)
Specified Employee means a Participant who meets the definition of specified employee, as defined in Section 409A(a)(2)(B)(i) of the Code.
Source: AUTOMATIC DATA PROCESSING INC 10-Q
Definition 2 (BOEING CO, seen in 1 filing)
Specified Employee means an Employee who is a specified employee within the meaning of Code section 409A. Specified Employee status is determined on the last day of the prior Plan Year, to take effect as of April 1 of the Plan Year for a 12-month period. Notwithstanding the foregoing, Specified Employees shall be determined by including the employees who are reasonably determined to be the 75 top-paid officers of the Controlled Group as of the determination date, rather than the 50 top-paid officers as provided under Code section 416(i)(1)(A), to the extent permitted under Code section 409A.
Source: BOEING CO 10-K
Definition 3 (BOEING CO, seen in 1 filing)
Specified Employee means an Employee who is a specified employee within the meaning of Code section 409A. Specified Employee status is determined on the last day of the prior Plan Year, to take effect as of April 1 of the Plan Year for a 12-month period. Notwithstanding the foregoing, Specified Employees shall be determined by including the employees whom the Company reasonably determines to be the 75 top-paid officers of the Company rather than the 50 top-paid officers as provided under Code section 416(i)(1)(A), to the extent permitted under Code section 409A.
Source: BOEING CO 10-K
Definition 4 (CATERPILLAR INC, seen in 1 filing)
Specified Employee means a key employee as defined in Section 416(i) of the Code without regard to Section 416(i)(5) and determined in accordance with Section 409A(a)(2)(B)(i) of the Code.
Source: CATERPILLAR INC 10-K
Definition 5 (Chubb Ltd, seen in 1 filing)
Specified Employee means a Participant treated as a specified employee of Chubb under Code Section 409A(a)(2)(B)(i).
Source: Chubb Ltd 10-Q
Definition 6 (AMEREN CORP, seen in 1 filing)
Specified Employee means A key employee (as defined in Code Section 416(i) without regard to Code Section 416(i)(5)) determined in accordance with administrative procedures for determining Specified Employees, as defined under Code Section 409A and consistent with the regulations promulgated thereunder.
Source: AMEREN CORP 10-K
Definition 7 (CONOCOPHILLIPS, seen in 1 filing)
Specified Employee means an employee who is a specified employee as that term is defined in Code section 409A(a)(2)(B)(i).
Source: CONOCOPHILLIPS 10-Q
Definition 8 (CONOCOPHILLIPS, seen in 1 filing)
Specified Employee means as that term is defined in Code section 409A(a)(2)(B)(i).
Source: CONOCOPHILLIPS 10-Q
Definition 9 (ALNYLAM PHARMACEUTICALS, INC., seen in 1 filing)
Specified Employee means an individual determined by the Company to be a specified employee under Treasury Regulation Section 1.409A-1(i).
Source: ALNYLAM PHARMACEUTICALS, INC. 10-Q
Definition 10 (BROADRIDGE FINANCIAL SOLUTIONS, INC., seen in 1 filing)
Specified Employee means any Participant who is determined to be a specified employee within the meaning of Code Section 409A(a)(2)(B)(i) and the Treasury Regulations thereunder, for the applicable period.
Source: BROADRIDGE FINANCIAL SOLUTIONS, INC. 10-Q
Data extracted from 15 SEC EDGAR filings across 10 companies. Source: Material contracts (Exhibit 10) filed under Regulation S-K.
This page presents definitions found in actual SEC filings for informational purposes. The specific definition appropriate for your contract may vary based on jurisdiction, industry, and specific circumstances. Consult with a qualified attorney for legal advice.