Arkansas § 23-86-305 Group health plan - Application of certain rules in determination of employer size

Arkansas Statutes

§ 23-86-305 — Group health plan - Application of certain rules in determination of employer size

Arkansas § 23-86-305

Title23

This text of Arkansas § 23-86-305 (Group health plan - Application of certain rules in determination of employer size) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 23-86-305 (2026).

Text

(a)Application of Aggregation Rule for Employers. All persons treated as a single employer under subsection (b), subsection (c), subsection (m), or subsection (o) of section 414 of the Internal Revenue Code of 1986 shall be treated as one (1) employer.

(b)Employers Not in Existence in Preceding Year. In the case of an employer which was not in existence throughout the preceding calendar year, the determination of whether the employer is a small employer or a large employer shall be based on the average number of employees that it is reasonably expected the employer will employ on business days in the current calendar year.

(c)Predecessors. Any reference in this section to an employer shall include a reference to any predecessor of the employer.

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(a) Application of Aggregation Rule for Employers. All persons treated as a single employer under subsection (b), subsection (c), subsection (m), or subsection (o) of section 414 of the Internal Revenue Code of 1986 shall be treated as one (1) employer. (b) Employers Not in Existence in Preceding Year. In the case of an employer which was not in existence throughout the preceding calendar year, the determination of whether the employer is a small employer or a large employer shall be based on the average number of employees that it is reasonably expected the employer will employ on business days in the current calendar year. (c) Predecessors. Any reference in this section to an employer shall include a reference to any predecessor of the employer.