employee

(1) Retired and disabled employees and surviving spouse of employee treated as employee With respect to a line of business of an employer, the term “employee” includes— (A) any individual who was formerly employed by such employer in such line of business and who separated from service with such employer in such line of business by reason of retirement or disability, and (B) any widow or widower of any individual who died while employed by such employer in such line of business or while an employee within the meaning of subparagraph (A).

Source

26 USC § 132(h)(1)

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Scoping language

None identified, default scope is assumed to be the parent (part III) of this section.

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