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Who is considered an officer in a company?

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An officer is a high-level executive or decision-maker within a company. Common officer titles include:

  • Chief Executive Officer (CEO)
  • Chief Financial Officer (CFO)
  • Chief Operating Officer (COO)
  • President, Vice President, Secretary, or Treasurer

While job title is a factor, officer status is also determined by an individual’s authority, responsibilities, and decision-making power within the company. The plan document and corporate records help confirm officer status.

Officer status must be accurately reported in the compliance questionnaire census. Proper reporting helps to ensure testing results are correct and that the employer meets IRS compliance requirements.