Nonhighly compensated work force
The term “nonhighly compensated work force” means the aggregate number of individuals (other than highly compensated employees)—
(I)#
who are employees of the recipient (without regard to this subsection) and have performed services for the recipient (or for the recipient and related persons) on a substantially full-time basis for a period of at least 1 year, or
(II)#
who are leased employees with respect to the recipient (determined without regard to this paragraph).