comparable participating employees
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4980E — in this section (3 versions over time)
For purposes of paragraph (1), the term "comparable participating employees" means all employees—
(A) who are eligible individuals covered under any high deductible health plan of the employer, and
(B) who have the same category of coverage.
For purposes of subparagraph (B), the categories of coverage are self-only and family coverage.