Employee group.
Employee group. An employee group consists of all of the employees (including statutory employees within the meaning of section 3121(d)(3) and individuals who are treated as employed by a single employer under section 414 (b), (c), or (m)), or any class or classes thereof within the meaning of paragraph (h)(2)(x) of this section, of an employer. For this purpose, the term employee includes
(A) A retired or former employee;
(B) The sole proprietor, if the employer is a sole proprietorship;
(C) A partner of the partnership, if the employer is a partnership;
(D) A director of the corporation, if the employer is a corporation; and
(E) An elected or appointed official of the public body, if the employer is a public body.