{"data":{"id":"us-ak/as-21.54.170","jurisdiction":"us-ak","citation":"AS 21.54.170","heading":"Determination of size of employer.","body":"The determination of whether an employer is a large or small employer is subject to the following:\n(1) the size of an employer that was not in existence throughout the preceding calendar year must be based on the average number of employees that the employer is reasonably expected to employ on the business days in the current calendar year;\n(2) all persons treated as a single employer under 26 U.S.C. 414(b), (c), (m), or (o) must be treated as one employer; and\n(3) a reference to a large or small employer includes by reference any predecessor of that employer.","path":["Title 21. Insurance.","Chapter 54. Health Insurance.","Article 2. Health Care Insurance Provisions, Requirements, and Restrictions."],"source_url":"https://www.akleg.gov/basis/statutes.asp#21.54.170","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:17:40Z","sha256":"39816b36499f4a54880321ca65289050c012f297eb0113ac69b7b1c6e553d26d","source_id":"us-ak","stale":false,"prev":"us-ak/as-21.54.160","next":"us-ak/as-21.54.180"},"notice":"GroundRules: Original legal text. Not legal advice."}