eligible employer
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 125 — for purposes of this section
The term “eligible employer” means, with respect to any year, any employer if such employer employed an average of 100 or fewer employees on business days during either of the 2 preceding years. For purposes of this subparagraph, a year may only be taken into account if the employer was in existence throughout the year.
26 U.S.C. § 1400R — in this section
The term “eligible employer” means any employer—
(i) which conducted an active trade or business on August 28, 2005, in the GO Zone, and
(ii) with respect to whom the trade or business described in clause (i) is inoperable on any day after August 28, 2005, and before January 1, 2006, as a result of damage sustained by reason of Hurricane Katrina.
26 U.S.C. § 1400R — in this section
The term “eligible employer” means any employer—
(i) which conducted an active trade or business on September 23, 2005, in the Rita GO Zone, and
(ii) with respect to whom the trade or business described in clause (i) is inoperable on any day after September 23, 2005, and before January 1, 2006, as a result of damage sustained by reason of Hurricane Rita.
26 U.S.C. § 1400R — in this section
The term “eligible employer” means any employer—
(i) which conducted an active trade or business on October 23, 2005, in the Wilma GO Zone, and
(ii) with respect to whom the trade or business described in clause (i) is inoperable on any day after October 23, 2005, and before January 1, 2006, as a result of damage sustained by reason of Hurricane Wilma.
26 U.S.C. § 401 — for purposes of this title
The term "eligible employer" means any employer if the employer does not maintain a qualified plan with respect to which contributions are made, or benefits are accrued, for service in the year for which the determination is being made. If only individuals other than employees described in subparagraph (A) of section 410(b)(3) are eligible to participate in such arrangement, then the preceding sentence shall be applied without regard to any qualified plan in which only employees described in such subparagraph are eligible to participate.
26 U.S.C. § 403 — in this section
The term "eligible employer" means any employer if the employer does not maintain a qualified plan with respect to which contributions are made, or benefits are accrued, for service in the year for which the determination is being made. If only individuals other than employees described in subparagraph (A) of section 410(b)(3) are eligible to participate in such arrangement, then the preceding sentence shall be applied without regard to any qualified plan in which only employees described in such subparagraph are eligible to participate.
26 U.S.C. § 408 — for purposes of this section
The term “eligible employer” means, with respect to any year, an employer which had no more than 100 employees who received at least $5,000 of compensation from the employer for the preceding year.
26 U.S.C. § 45E — for purposes of this section
The term “eligible employer” has the meaning given such term by section 408(p)(2)(C)(i).