small employer
(C)The term “small employer” includes, with respect to any calendar year, any employer if— (i)such employer met the requirement of subparagraph (A) (determined without regard to subparagraph (B)) for any preceding calendar year after 1996, (ii)any amount was contributed to the Archer MSA of any employee of such employer with respect to coverage of such employee under a high deductible health plan of such employer during such preceding calendar year and such amount was excludable from gross income underor allowable as a deduction under this section, and (iii)such employer employed an average of 200 or fewer employees on business days during each preceding calendar year after 1996. (D) (i)For purposes of this paragraph, all persons treated as a single employer under subsection (b), (c), (m), or (o) ofshall be treated as 1 employer. (ii)Any reference in this paragraph to an employer shall include a reference to any predecessor of such employer.