Nonexcludable employee.
Nonexcludable employee. Nonexcludable employee means an employee within the meaning of 1.4109, other than an excludable employee with respect to the plan as determined under 1.410(b)6. A nonexcludable employee may be either a highly or nonhighly compensated nonexcludable employee, depending on the nonexcludable employee's status under section 414(q).