(5) Certain employees not eligible

The term "qualified employee" shall not include-

(A) any individual described in subparagraph (A), (B), or (C) of section 51(i)(1),

(B) any 5-percent owner (as defined in section 416(i)(1)(B)), and

(C) 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.

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(5) Certain employees not eligible

Official source

The term "qualified employee" shall not include-

(A) any individual described in subparagraph (A), (B), or (C) of section 51(i)(1),

(B) any 5-percent owner (as defined in section 416(i)(1)(B)), and

(C) 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.