9. Definition of employee

Statement of Requirement: IRC 414(b), 414(c), 414(m), 414(n), 414(o); Rev Proc. 2023-37, 9.02(10)(a)

Document Provision: _____

13 | Defined Benefit Plan LRM Package 06/2026

Sample Plan Language:

Employee shall mean any employee of the employer maintaining the plan or of any other employer required to be aggregated with such employer under IRC 414(b), 414(c), 414(m) or 414(o).

The term employee shall also include any leased employee deemed to be an employee of any employer described in the previous paragraph as provided in IRC 414(n) or 414(o).