Leased employee?

Dr. Acula had a practice with several full time employees.  Dr. Acula leases a small space in the offices of Dr. Van Helsing. 

At some point Dr. Van Helsing takes over as the employer of Dr. Acula's employees.  As part of this agreement, the two parties agree that Dr. Van Helsing will make his staff available to Dr. Acula for up to 30 hours per month at a set rate.  The staff that will help Dr. Acula could be one of his old employees or a staff member who has always worked for Dr. Van Helsing, or any combination thereof.

Question

Does the prior service to Dr. Acula satisfy the leased employee condition that he or she has performed such services for the recipient (or the recipient and related persons) on a substantially full-time basis for at least one year?

Thanks!

RBG, not counting the service would seem contrary to the policy of the provision not to permit avoidance of the coverage requirements through the use of employee leasing. On the other hand, one could argue that the phrase "such services" in 414(n)(2)(B) is in parallel with the same term in (n)(2)(A) and therefore must have been performed pursuant to the leasing agreement in order to count. However, one could also argue that in all of (n)(2)(A) through (C), "such services" is referring to the actual thing being done, e.g. bookkeeping or dental assisting, or whatever. Personally, I would go with the latter interpretation of the phrase as a matter of legislative interpretation.

The IRS apparently thinks the service should count. See https://www.irs.gov/pub/irs-pdf/p7003.pdf, citing IRS Notice 84-11.

Thanks Luke! 

Glad to help, RBG.