O:k4YOk4YO0 8 C0 4.xaxd 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 103 "(i) IN GENERAL.--The term 'covered executive' means, with respect to any ap- plicable taxable year, any employee-- "(I) who, at any time during the portion of' the taxable year during which the authorities under section 101(a) of the Emergency Economic Stabilization Act of 2008 are in effect (determined under section 120 there- of), is the chief executive officer of the applicable employer or the chief finan- cial officer of the applicable employer, or an individual acting in either such capacity, or "(II) who is described in clause (ii). "(ii) HIGHEST COMPENSATED EM- PLOYEES. 2kll employee is described in this clause if the employee is 1 of the 3 highest compensated officers of the appli- cable employer for the taxable year (other than an individual described in clause (i) (I)), determined- "(I) on the basis of the share- holder disclosure rules for compensa-
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