large employer
Defined in 1 place of the United States Code.
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 101 employees on business days during the preceding calendar year and who employs at least 2 employees on the first day of the plan year.
Source
- 2010–201542 U.S.C. § 300GGThe Public Health and Welfare · Definitions · for purposes of this subchapter
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.
Source
- 1996–present42 U.S.C. § 300GGThe Public Health and Welfare · Definitions · for purposes of this subchapter