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