small group
Defined in 1 place of the United States Code.
For purposes of subparagraph (A), the term “small group” means the lesser of—
(i) 15 individuals, or
(ii) the number of individuals required for a small group under applicable State law.
Source
- 1994–present26 U.S.C. § 833Internal Revenue Code · Treatment of Blue Cross and Blue Shield organizations, etc. · in this section