eligible employer

(3) Other definitions For purposes of this subsection— (A) Eligible employee The term “eligible employee” means any employee of an eligible employer, except that the terms of the arrangement may exclude from consideration employees described in any clause of section 105(h)(3)(B) (applied by substituting “90 days” for “3 years” in clause (i) thereof). (B) Eligible employer The term “eligible employer” means an employer that— (i) is not an applicable large employer as defined in section 4980H(c)(2), and (ii) does not offer a group health plan to any of its employees. (C) Permitted benefit The term “permitted benefit” means, with respect to any eligible employee, the maximum dollar amount of payments and reimbursements which may be made under the terms of the qualified small employer health reimbursement arrangement for the year with respect to such employee.

Source

26 USC § 9831(d)(3)


Scoping language

None identified. Default scope is assumed to be the entire title.
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