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

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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!

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


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.

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