Key employee means:
(a)
A person who performs one or more of the following functions:
(2)
Counting room supervisor;
(4)
Custodian of gaming supplies or cash;
(9)
Approver of credit; or
(10)
Custodian of gambling devices including persons with access to cash and accounting records within such devices;
(b)
If not otherwise included, any other person whose total cash compensation is in excess of $50,000 per year; or,
(c)
If not otherwise included, the four most highly compensated persons in the gaming operation.
(d)
Any other person designated by the tribe as a key employee.
Code of Federal Regulations
[57 FR 12392, Apr. 9, 1992, as amended at 74 FR 36932, July 27, 2009]