(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.
(Apr. 13, 1999, D.C. Law 12-209, § 311, 45 DCR 8433.)
1981 Ed., § 35-1041.
See notes to § 31-3301.01.
See Historical and Statutory Notes following § 31-3301.01.
Structure District of Columbia Code
Title 31 - Insurance and Securities
Chapter 33 - Health Insurance Portability and Accountability
Subchapter III - Group Insurance
§ 31–3303.01. Application of subchapter
§ 31–3303.02. Availability of health benefit plans to small employers
§ 31–3303.04. Reference to plan sponsor
§ 31–3303.07. Limitation on preexisting condition exclusion period
§ 31–3303.08. Disclosure of information
§ 31–3303.09. Eligibility to enroll
§ 31–3303.11. Rules used to determine group size
§ 31–3303.12. Affiliation period
§ 31–3303.13. Alternative methods
§ 31–3303.13a. Treatment of certain multiple employer welfare arrangements
§ 31–3303.13b. License requirement for non-District multiple employer welfare arrangements
§ 31–3303.13c. Licensing requirement for certain multiple employer welfare arrangements
§ 31–3303.13d. Short-term, limited-duration health insurance