9. Definition of employee

Statement of Requirement: Code §§ 414(b), (c), (m), (n) and (o); Rev. Proc. 2023-37, 2023-51 I.R.B. 1491, sec. 9.02(10)

Sample Plan Language:

Employee means any common law employee of the employer maintaining the plan or of any other employer required to be aggregated with such employer under sections 414(b), (c), (m) or (o) of the Code and the Regulations thereunder.

The term employee also includes any leased employee deemed to be an employee of any employer described in the previous paragraph as provided in section 414(n) of the Code.

(Note to reviewer: See CODA LRM II for the definition of a long-term part-time employee.)