{"data":{"id":"us-nv/nrs-353d.070","jurisdiction":"us-nv","citation":"NRS 353D.070","heading":"Covered employer” defined.","body":"“Covered employer” means an employer that:\n1. Employs more than five persons in this State;\n2. Has been in business for at least 36 months; and\n3. Has not maintained a tax-favored retirement plan for its employees or has not done so in an effective form and operation at any time within the current calendar year or 3 immediately preceding calendar years.","path":["TITLE 31 — PUBLIC FINANCIAL ADMINISTRATION","CHAPTER 353D - NEVADA EMPLOYEE SAVINGS TRUST","GENERAL PROVISIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-353D.html#NRS353DSec070","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"e2751a267f900274244be243d839b160fbfea0d9ae6227a8f3d9cc8035cf6d84","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-353d.060","next":"us-nv/nrs-353d.080"},"notice":"GroundRules: Original legal text. Not legal advice."}