{
 "protocol": "verified-facts/0.2",
 "key": "us/retirement/highly-compensated-employee",
 "label": "Highly compensated employee threshold, § 414(q)(1)(B)",
 "value": 160000,
 "unit": "USD/year",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
 "quote": "The threshold used in the definition of \"highly compensated employee\" under section 414(q)(1)(B) remains $160,000.",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-11-01",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "previous": {
  "value": 160000,
  "period": "2025",
  "effectiveFrom": "2025-01-01",
  "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
 },
 "scope": "Cost-of-living adjusted limits under § 415(d) and related sections; effective 1 January 2026.",
 "hash": "sha256:36581baf08c5f8008cfa55d752283f3a7bc892bff152ae4f2204fa9491146215",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..-D1fJowmaWLxFpc2VDkYJ4DxRsgjRbEE-AS9AHqSoQt69hA6iB4KENUl2UpP4wwMDOI-2RsBDrkTahgtqwqbAA",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/us/retirement/highly-compensated-employee",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
 }
}