Nonexcludable employee.

Nonexcludable employee. Nonexcludable employee means an employee within the meaning of 1.410-9, 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).


26 CFR § 1.401(a)(4)-12

Scoping language

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