; or (B) contracts with an independent contractor who is a qualifying worker and opts to enroll such independent contractor to participate in the Fund under section 104(a)(2). (15) Qualifying worker The term qualifying worker means— (A) an employee who— (i) is employed by a business that has not established an existing retirement plan and does not provide an individual retirement plan (as defined in section 7701(a)(37) of the Internal Revenue Code of 1986) with an automatic enrollment payroll deduction arrangement; or (ii) is not eligible to participate in any such plan or arrangement established by the business that employs the employee; or (B) an independent contractor who— (i) is self-employed