employee
(1) Employee (A) Certain employees excluded The term “employee” shall not include— (i) an employee within the meaning of section 401(c)(1), (ii) any 2-percent shareholder (as defined in section 1372(b)) of an eligible small business which is an S corporation, (iii) any 5-percent owner (as defined in section 416(i)(1)(B)(i)) of an eligible small business, or (iv) any individual who bears any of the relationships described in subparagraphs (A) through (G) of section 152(d)(2) to, or is a dependent described in section 152(d)(2)(H) of, an individual described in clause (i), (ii), or (iii). (B) Leased employees The term “employee” shall include a leased employee within the meaning of section 414(n).