swam

Which of the following statements regarding employees is/are TRUE? I. Independent contractors are considered employees of the plan sponsor that hires the independent contractor. II. Leased employees are not considered employees for the recipient’s plan if the recipient employs 20% or less of its NHCEs as leased employees and the leasing company establishes a “safe harbor” qualified plan for their leased employees. III. Understanding who is considered an employee and who is n...