Arkansas Code
Subchapter 3 - Arkansas Health Insurance Portability and Accountability Act of 1997
§ 23-86-305. Group health plan — Application of certain rules in determination of employer size

(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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