"Former HCE" vs "HC Former E"

[carrots]

Is there any difference between a "Former HCE" referenced in Reg. 1.401(a)(4)-5(b)(3)(ii) (Restricted Employee Defined) and a "Highly Compensated Former Employee" defined in Reg. 1.414(q)-1T, A-4 and IRS Notice 97-45 (for purposes of IRC 414(q)(6))?

The answer I want is that a "Former HCE" is the same as a "HC Former E!"

Thanks!

[Kevin C]

Look in 1.401(a)(4)-12.

Former HCE. Former HCE means a highly compensated former employee as defined in §1.410(b)-9.

Then in 1.410(b)-9.

Highly compensated former employee. Highly compensated former employee means a former employee who is a highly compensated former employee within the meaning of section 414(q).

[carrots]

Look in 1.401(a)(4)-12.

Former HCE. Former HCE means a highly compensated former employee as defined in §1.410(b)-9.

Then in 1.410(b)-9.

Highly compensated former employee. Highly compensated former employee means a former employee who is a highly compensated former employee within the meaning of section 414(q).

Thanks, Kevin!