small employer
(2) Small employer The term “small employer” means, in connection with a group health plan with respect to a calendar year and a plan year, an employer who employed an average of at least 1 but not more than 50 employees on business days during the preceding calendar year and who employs at least 1 employee on the first day of the plan year.
Source
42 USC § 18024(b)(2)
Scoping language
None identified, default scope is assumed to be the parent (part A) of this section.