{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/38.2-3437.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/38.2-3437.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/38.2-3437.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/38.2-3437.html"}],"law_id":70799,"edition_id":1,"section_id":70799,"structure_id":15009,"section_number":"38.2-3437","catch_line":"Rules used to determine group size","history":"1997, cc. 807, 913.","full_text":"A\n\nAll employers treated as a single employer under subsection (b), (c), (m), or (o) of § 414 of the Internal Revenue Code of 1986 (26 U.S.C. § 414) shall be treated as one employer.B\n\nIn the case of an employer which was not in existence throughout the preceding calendar year, the determination of whether such employer is a small or large group employer shall be based on the average number of employees that it is reasonably expected such employer will employ on business days in the current calendar year.C\n\nAny reference in this section to an employer shall include a reference to any predecessor of such employer.","order_by":null,"text":{"0":{"id":255338,"text":"All employers treated as a single employer under subsection (b), (c), (m), or (o) of § 414 of the Internal Revenue Code of 1986 (26 U.S.C. § 414) shall be treated as one employer.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":255339,"text":"In the case of an employer which was not in existence throughout the preceding calendar year, the determination of whether such employer is a small or large group employer shall be based on the average number of employees that it is reasonably expected such employer will employ on business days in the current calendar year.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":255340,"text":"Any reference in this section to an employer shall include a reference to any predecessor of such employer.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":15009,"edition_id":1,"name":"Group Market Reforms and Individual Coverage Offered to Employees of Small Employers","identifier":"5","label":"article","depth":3,"order_by":1,"parent_id":12993,"metadata":{},"date_created":"2026-06-26 03:51:28","date_modified":"2026-06-26 03:51:28","permalink":{"id":215415,"object_type":"structure","relational_id":15009,"identifier":"5","token":"38.2\/34\/5","url":"\/38.2\/34\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12993,"edition_id":1,"name":"Provisions Relating to Accident and Sickness Insurance","identifier":"34","label":"chapter","depth":2,"order_by":1,"parent_id":12698,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":214887,"object_type":"structure","relational_id":12993,"identifier":"34","token":"38.2\/34","url":"\/38.2\/34\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12698,"edition_id":1,"name":"Insurance","identifier":"38.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":210661,"object_type":"structure","relational_id":12698,"identifier":"38.2","token":"38.2","url":"\/38.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":86404,"structure_id":15009,"section_number":"38.2-3431","catch_line":"Application of article; definitions","url":"\/38.2-3431\/","token":"38.2\/34\/5\/38.2-3431","metadata":false},{"id":83361,"structure_id":15009,"section_number":"38.2-3432","catch_line":"Repealed","url":"\/38.2-3432\/","token":"38.2\/34\/5\/38.2-3432","metadata":false},{"id":79618,"structure_id":15009,"section_number":"38.2-3432.1","catch_line":"Renewability","url":"\/38.2-3432.1\/","token":"38.2\/34\/5\/38.2-3432.1","metadata":false},{"id":85868,"structure_id":15009,"section_number":"38.2-3432.2","catch_line":"Availability","url":"\/38.2-3432.2\/","token":"38.2\/34\/5\/38.2-3432.2","metadata":false},{"id":63783,"structure_id":15009,"section_number":"38.2-3432.3","catch_line":"Limitation on preexisting condition exclusion period","url":"\/38.2-3432.3\/","token":"38.2\/34\/5\/38.2-3432.3","metadata":false},{"id":64415,"structure_id":15009,"section_number":"38.2-3433","catch_line":"Repealed","url":"\/38.2-3433\/","token":"38.2\/34\/5\/38.2-3433","metadata":false},{"id":57232,"structure_id":15009,"section_number":"38.2-3434","catch_line":"Disclosure of information","url":"\/38.2-3434\/","token":"38.2\/34\/5\/38.2-3434","metadata":false},{"id":74752,"structure_id":15009,"section_number":"38.2-3435","catch_line":"Exclusions","url":"\/38.2-3435\/","token":"38.2\/34\/5\/38.2-3435","metadata":false},{"id":77749,"structure_id":15009,"section_number":"38.2-3436","catch_line":"Eligibility to enroll","url":"\/38.2-3436\/","token":"38.2\/34\/5\/38.2-3436","metadata":false},{"id":70799,"structure_id":15009,"section_number":"38.2-3437","catch_line":"Rules used to determine group size","url":"\/38.2-3437\/","token":"38.2\/34\/5\/38.2-3437","metadata":false}],"previous_section":{"id":77749,"structure_id":15009,"section_number":"38.2-3436","catch_line":"Eligibility to enroll","url":"\/38.2-3436\/","token":"38.2\/34\/5\/38.2-3436","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/38.2-3437\/","history_text":"

This law was first created in 1997. The record of its establishment is cataloged in chapters 807<\/a> and 913<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":67952,"section_number":"38.2-4319","catch_line":"Statutory construction and relationship to other laws","order_by":null,"url":"\/38.2-4319\/"}],"refers_to":false,"permalink":{"id":215453,"object_type":"law","relational_id":70799,"identifier":"38.2-3437","token":"38.2\/34\/5\/38.2-3437","url":"\/38.2-3437\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/38.2-3437\/","token":"38.2\/34\/5\/38.2-3437","dublin_core":{"Title":"Rules used to determine group size","Type":"Text","Format":"text\/html","Identifier":"\u00a7 38.2-3437","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> All employers treated as a single employer under subsection (b), (c), (m), or (o) of § 414 of the Internal Revenue Code of 1986 (26 U.S.C. § 414) shall be treated as one employer. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In the case of an employer which was not in existence throughout the preceding calendar year, the determination of whether such employer is a small or large group employer shall be based on the average number of employees that it is reasonably expected such employer will employ on business days in the current calendar year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any reference in this section to an employer shall include a reference to any predecessor of such employer. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRULES USED TO DETERMINE GROUP SIZE (\u00a7 38.2-3437)\n\nA. All employers treated as a single employer under subsection (b), (c), (m), or\n(o) of § 414 of the Internal Revenue Code of 1986 (26 U.S.C. § 414)\nshall be treated as one employer.\n\nB. In the case of an employer which was not in existence throughout the\npreceding calendar year, the determination of whether such employer is a small\nor large group employer shall be based on the average number of employees that\nit is reasonably expected such employer will employ on business days in the\ncurrent calendar year.\n\nC. Any reference in this section to an employer shall include a reference to any\npredecessor of such employer.\n\nHISTORY: 1997, cc. 807, 913.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}