### Question
How does the law define eligible employee?


### Answer
Under *26 U.S.C. § 9831*, **eligible employee** is defined as:

> any employee of an eligible employer, except that the terms of the arrangement may exclude from consideration employees described in any clause of section 105(h)(3)(B) (applied by substituting "90 days" for "3 years" in clause (i) thereof)

#### Citation:
  - *26 U.S.C. § 9831*
  - Heading: **Subtitle K-Group Health Plan Requirements > CHAPTER 100-GROUP HEALTH PLAN REQUIREMENTS > Subchapter C-General Provisions**

