Required individuals who filed tax returns to include the taxpayer identification number, usually the Social Security number, of each dependent age 5 or older. The Act defined a highly compensated or key employee as follows: (1) directly or indirectly owns more than 5% interest in the company, (2) receives compensation from the company of more than $75,000, (3) is paid more than $50,000 and was among the top 20% of employees ranked by compensation, or (4) is at any time an officer and receives compensation that was more than 150% of the Section 415 defined-contribution dollar amount.