The term qualified heir — (A) has the meaning given to such term by section 2032A(e)(1), and (B) includes any active employee of the trade or business to which the qualified family-owned business interest relates if such employee has been employed by such trade or business for a period of at least 10 years before the date of the decedent’s death. (2) Member of the family The term member of the family has the meaning given to such term by section 2032A(e)(2). (3) Applicable rules Rules similar to the following rules shall apply: (A) Section 2032A(b)(4) (relating to decedents who are retired or disabled). (B) Section 2032A(b)(5) (relating to special rules for surviving spouses). (C) Section 2032A(c)(2)(D) (relating to partial dispositions). (D) Section 2032A(c)(3) (relating to only 1 additional tax imposed with respect to any 1 portion). (E) Section 2032A(c)(4) (relating to due date). (F) Section 2032A(c)(5) (relating to liability for tax