XYZ Company covered the following employees under its qualified plan. Would the following employees be considered a Key Employee for 2018 (Yes OR No)?

9. Rob, a 4% owner and employee with compensation of $32,000 _____

10. Robin, Robs cousin, a commissioned salesperson with compensation of $160,000 last year making her the highest paid employee. Robin owns 2% of the company. ______

11. Randy, the chief operating officer, who had compensation of $155,000 last year, but was not in the top 20% of paid employees. _____