large employer
Defined in 1 dictionary — U.S. Code
United States Code
42 U.S.C. § 300GG — for purposes of this subchapter (3 versions over time)
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 U.S.C. § 18024 — in this title (2 versions over time)
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.