In general
In the case of requirements described in subparagraphs (A) and (B) of paragraph (3), this subsection shall not apply to any leased employee with respect to services performed for a recipient if—
(i)#
such employee is covered by a plan which is maintained by the leasing organization and meets the requirements of subparagraph (B), and
(ii)#
leased employees (determined without regard to this paragraph) do not constitute more than 20 percent of the recipient’s nonhighly compensated work force.