small employer
(A)The term “small employer” means any employer which, for the calendar year in which the transaction referred to in paragraph (1)(B) occurred and for each of the 3 preceding years, on average— (i)employs not more than 500 employees, and (ii)is required to make contributions to the plan for not more than 250 employees. (B)Any group treated as a single employer under subsection (b)(1) ofsection 1301 of this title, without regard to any transaction that was a basis for the plan’s finding undersection 1392 of this title, shall be treated as a single employer for purposes of this subparagraph.