### Question
Can you define what employer means?


### Answer
**Employer** is defined as the following in *42 U.S.C. § 300gg*:

> given such term under section 3(5) of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1002(5)], except that such term shall include only employers of two or more employees.

#### Citation:
  - *42 U.S.C. § 300gg*
  - Heading: **CHAPTER 6-THE CHILDREN'S BUREAU > SUBCHAPTER XXV-REQUIREMENTS RELATING TO HEALTH INSURANCE COVERAGE > Part C-Definitions; Miscellaneous Provisions**

