§ 5.26.055. Leased Employees; Inclusion as Employee.

Latest version.

A Leased Employee shall be treated as an Employee only for the purposes of the plan qualification requirements listed in Code Section 414(n)(3).

Notwithstanding the foregoing, contributions, or benefits provided to a Leased Employee by a leasing organization which are attributable to services performed for the recipient employer shall be treated as provided by the recipient employer.

(Ord. 2012-0056 § 2, 2012: Ord. 2004-0064 §§ 1, 2 (part), 2004.)

                    
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