District of Columbia Statutes

§ 31-3303.11 — Rules used to determine group size.

District of Columbia § 31-3303.11
JurisdictionDistrict of Columbia
Title 31Insurance and Securities.
Ch. 33Health Insurance Portability and Accountability.
Subch. IIIGroup Insurance.

This text of District of Columbia § 31-3303.11 (Rules used to determine group size.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
D.C. Code § 31-3303.11 (2026).

Text

(a)All employers treated as a single employer under subsection (b), (c), (m), or (o) of § 414 of the Internal Revenue Code of 1986 (26 U.S.C. § 414) shall be treated as one employer.
(b)In the case of an employer which was not in existence throughout the preceding calendar year, the determination of whether such employer is a small or large group employer shall be based on the average number of employees that it is reasonably expected such employer will employ on business days in the current calendar year.
(c)Any reference in this section to an employer shall include a reference to any predecessor of such employer.

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Related

§ 414
26 U.S.C. § 414

Legislative History

Apr. 13, 1999, D.C. Law 12-209, § 311, 45 DCR 8433

Nearby Sections

15
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Bluebook (online)
District of Columbia § 31-3303.11, Counsel Stack Legal Research, https://law.counselstack.com/statute/dc/31-3303.11.