§ 45A(c)(5)

not a qualified employee

UNDECIDED

0 of 2 settled

  1. 1

    § 45A(c)(5)

    ANY OF
    “any individual described in subparagraph (A), (B), or (C) of section 51(i)(1)”
    “any 5-percent owner (as defined in section 416(i)(1)(B))” needs Step 2 5-percent owner UNDECIDED
    “any individual if the services performed by such individual for the employer involve the conduct of class I, II, or III gaming as defined in section 4 of the Indian Gaming Regulatory Act (25 U.S.C. 2703), or are performed in a building housing such gaming activity”
  2. 2

    § 416(i)(1)(B)

    5-percent owner

    ANY OF
    “if the employer is a corporation, any person who owns (or is considered as owning within the meaning of section 318) more than 5 percent of the outstanding stock of the corporation or stock possessing more than 5 percent of the total combined voting power of all stock of the corporation”
    “if the employer is not a corporation, any person who owns more than 5 percent of the capital or profits interest in the employer”