applicable large employer
Defined in 1 place of the United States Code.
The term “applicable large employer” means, with respect to a calendar year, an employer who employed an average of at least 50 full-time employees on business days during the preceding calendar year.
Source
- 2010–present26 U.S.C. § 4980HInternal Revenue Code · Shared responsibility for employers regarding health coverage · for purposes of this section