1. A portion of the premium or benefits are paid by or on behalf of the small employer;
2. An eligible employee or a dependent of the eligible employee is reimbursed for a portion of the premium, whether by wage adjustments or otherwise, by or on behalf of the small employer; or
3. The health benefit plan is considered by the small employer or any of the small employer’s eligible employees or dependents as part of a plan or program for the purposes of section 106, 125 or 162 of the Internal Revenue Code, 26 U.S.C. § 106, 125 or 162.
(Added to NRS by 1999, 2810)