small group

(B)For purposes of subparagraph (A), the term “small group” means the lesser of— (i)15 individuals, or (ii)the number of individuals required for a small group under applicable State law. (C)For purposes of subsection (b), the adjusted surplus of any organization meeting the requirements of this paragraph as of the beginning of the 1st taxable year for which it meets such requirements shall be its surplus as of such time.


26 USC § 833(c)(3)(B)

Scoping language

For purposes of subparagraph
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