9. Definition of employee
Publication 6165 — Defined Benefit Listing of Required Modifications and Information Package (LRM) · 2026-10-03 edition · updated 2026-10-04 · United States
Statement of Requirement: Code§§ IRC 414(b), 414(c), 414(m), 414(n), 414(o);
Rev. Proc. 2017-41, sec. 5.12(1 2023-37, 9.02(10)(a)
Document Provision: _____
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 Code §§ 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 Code §§I RC 414(n) or 414(o ) of
the Code. ).
Get a plain-English answer with a citation back to this text.
Ask AI about this code