A nonfarmer, as well as a farmer, who has an employee engaged in the
operations specified in section 13(b)(16) may take advantage of the
exemption. Employees of contractual haulers, packers, processors,
wholesalers, ``bird-dog'' operators, and others may qualify for
exemption. If an employee is engaged in the specified operations, the
exemption will apply ``whether or not'' these operations are ``performed
by the farmer'' who has grown the harvested fruits and vegetables. Where
such operations are performed by the farmer, the engagement by his
employee in them will provide a basis for exemption under section
13(b)(16) without regard to whether the farmer is performing the
operations as an incident to or in conjunction with his farming
operations.