small employer

(3) Definition of small employer .— For purposes of this subsection— (A) In general .— 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) Controlled group .— Any group treated as a single employer under subsection (b)(1) of section 1301 of this title , without regard to any transaction that was a basis for the plan’s finding under section 1392 of this title , shall be treated as a single employer for purposes of this subparagraph.


29 USC § 1401(f)(3)

Scoping language

For purposes of this subsection
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