Definition of "employee" for purposes of IRC Secs. 105 and 106?

[Guest EBEC Newbie]

Does the definition of "employee" for purposes of IRC Secs. 105 and 106 inlcude "former employees" (i.e., retirees)? And, if so, what can I cite to for this proposition? Many thanks!

[oriecat]

I'm not sure where it is in the Code or the CFR, but in plain language it is in IRS Publication 15-B

http://www.irs.gov/publications/p15b/ar02....blink1000193641

Employee. For this exclusion, treat the following individuals as employees.

* A current common-law employee.

* A full-time life insurance agent who is a current statutory employee.

* A retired employee.

* A former employee you maintain coverage for based on the employment relationship.

* A widow or widower of an individual who died while an employee.

* A widow or widower of a retired employee.

* For the exclusion of contributions to an accident or health plan, a leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control.