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May 24, 2019
No. In order to be eligible you must have employed (W2 employee) an average of at least one (1) but not more than fifty (50) employees on business days during the past 1 or 2 fiscal quarters (carrier dependent) and will employ at least one (1) employee throughout the plan year.
If the company did not exist in the preceding calendar year, it must reasonably expect to employ at least one (1) but not more than fifty (50) employees in the current calendar year. In addition, it must employ at least one (1) employee on the first day of the plan effective date.
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