employer
(6) Employer The term “employer” has the meaning given such term under section 3(5) of the Employee Retirement Income Security Act of 1974 [ 29 U.S.C. 1002(5) ], except that such term shall include only employers of two or more employees.
Source
42 USC § 300gg-91(d)(6)
Scoping language
None identified, default scope is assumed to be the parent (part C) of this section.