I have a single physician whose entire staff consists of "leased" employees from the hospital group. There is no ownership issue between the hospital and the physician. Most work for him 100% of the time, and I understand they would be covered by his plan, but there are several who work only 25% - 33% of their time for this physician.

As there is no controlled/affiliated service issue, could those few employees working on a less than "substantial full time" basis be excluded from the plan?