Section 414(n) Leased Employee definition
Section 414(n) Leased Employee means, any person who is not an employee of a recipient of the leased employee’s services (“recipient”) if (a) such services are provided pursuant to an agreement between the recipient and any other person (the “leasing organization”), (b) such person has performed such services for the recipient (or for the recipient and related persons) on a substantially full-time basis for a period of at least one year, and (c) such services are performed under the primary direction or control by the recipient.