Part one of this memorandum provides a summary of questions asked and comments submitted in response to the DOL request for information ("RFI") about who meets the statutory and regulatory definition of an "Eligible Employee."
Part two of this memorandum contains the relevant statutory and rgulatory text. Part two also lists other sources cited in the comments about this topic.
Workplace Flexibility 2010, Georgetown University Law Center, "Eligible Employee" (2007). Memos and Fact Sheets. Paper 33.