large employer

(2) 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 2 employees on the first day of the plan year.


42 USC § 300gg-91(e)(2)

Scoping language

For purposes of this subchapter
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