offering employer
Defined in 1 dictionary — U.S. Code
United States Code
42 U.S.C. § 18101 — for purposes of this section
For purposes of this section, the term “offering employer” means any employer who—
(1) offers minimum essential coverage to its employees consisting of coverage through an eligible employer-sponsored plan; and
(2) pays any portion of the costs of such plan.
For purposes of this section—
(1) In general