Among the criteria for key employee determination, which aspect pertains specifically to ownership?

The aspect that pertains specifically to ownership is ownership percentage. This criterion is used to identify key employees based on how much of the business they own, which can influence their ability to impact company decisions, direction, and benefits from the retirement plan. In retirement plan documents and compliance regulations, key employees are often defined as those who own a significant percentage of the company, reflecting their stake in the organization and eligibility for certain benefits.

The other criteria, such as compensation level, length of service, and position held, are important in defining key employees for certain purposes but do not specifically relate to ownership in the same way. These factors can indicate the importance and influence of the individual within the company but do not reflect their ownership stake, which is crucial for determining specific plan provisions and compliance with regulations regarding highly compensated individuals.