Final answer:
The question pertains to a company's retirement plan participation but does not provide enough detail to determine the specific number of required participants among non-highly compensated employees.
Step-by-step explanation:
The question refers to participation in a company's qualified plan, which relates to retirement plans within a company, such as a 401(k). This question does not directly relate to the employer mandate of providing health insurance, but rather to the participation requirements of non-highly compensated employees in a retirement plan. Typically, the IRS sets guidelines for nondiscrimination testing to ensure that plans do not favor highly compensated employees over non-highly compensated employees.
In order to answer this question, we would need specific information regarding the plan's participation requirements and the applicable nondiscrimination testing percentages, which can vary. However, as no specific details are provided in the question, we cannot accurately determine the minimum number of non-highly compensated employees that must participate.