### Question
How is the "small employer" defined?


### Answer
The term **small employer** is defined in *29 U.S.C. § 1060* as follows -

> given such term by section 4980D(d)(2) of title 26, except that such section shall be applied by substituting "500" for "50" each place it appears.

#### Citation:
  - *29 U.S.C. § 1060*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 2-participation and vesting**

