; and (B) include information under subsection (e) thereof; (3) the term income tax return has the meaning given the term in section 102A(a); and (4) the term key employee means— (A) an individual who is 1 of the 5 individuals receiving the highest amount of compensation paid by a covered organization; or (B) an individual receiving compensation paid by a covered organization in an amount that exceeds $100,000. (b) Disclosure (1) In general Not later than 15 days after the date on which a covered candidate is nominated, the covered candidate shall amend the report filed by the covered candidate under section 101(c) with the Federal Election Commission to include— (A) a statement identifying each covered organization of which the covered candidate has been an officer, director, trustee, board member, or key employee during the 2 years preceding the date on which the report is filed