### Question
How is the "qualified employee" defined?


### Answer
The term **qualified employee** is defined in *26 U.S.C. § 83* as follows -

> any individual who—


(i) is not an excluded employee, and


(ii) agrees in the election made under this subsection to meet such requirements as are determined by the Secretary to be necessary to ensure that the withholding requirements of the corporation under chapter 24 with respect to the qualified stock are met

#### Citation:
  - *26 U.S.C. § 83*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART II-ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME**

