Employer

Employer has the meaning given to the term in section 2791 of the PHS Act, except that such term includes employers with one or more employees. All persons treated as a single employer under subsection , (c), (m), or (o) of section 414 of the Code are treated as one employer.

Source

45 CFR § 155.20


Scoping language

The following definitions apply to this part:

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