large employer

(1) Large employer The term “large 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 51 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)(1)

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Scoping language

None identified, default scope is assumed to be the parent (part A) of this section.

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