SECTION 1. Subsection 1 of section 26A of said chapter 180, as appearing in the 2010 official edition, is hereby amended by inserting after the word “meeting”, in line 12, the following words:- ; the names and annual compensation of any highly compensated employees as defined in section 26C.

SECTION 2. Said chapter 180 is hereby amended by inserting after section 26B the following section:-

26C. (a) “Highly compensated employee”, any director, member or employee, that annually receives $100,000 or more in income or income in-kind, including the use of a company car, from the corporation.

“Highly compensated former employee”, any former, retired or consulting director, member or employee that annually receives $100,000 or more in income or income in-kind, including the use of a company car, from the corporation.

“Solicitations”, any mailings, including electronic mailings, postcards, fliers, pamphlets or television advertisements seeking donations or compensation in exchange for services or goods.

(b) A corporation shall display the annual compensation of any highly compensated employee on its website and upon any solicitations and shall list such information in its annual certificate filed pursuant to subsection 1 of section 26A. The heading of the webpage shall contain in large, clearly visible letters, the words: “Highly Compensated Individuals at”, followed by the name of the corporation. For any highly compensated former employees, the corporation shall list the hours worked per week, where the former employee works and whether or not the former employee is a relative by blood or marriage to any other highly compensated individual.