Nevada Revised Statutes 353D.070 – ‘Covered employer’ defined. [Effective July 1, 2025.]
Current as of: 2023 | Check for updates
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‘Covered employer’ means an employer that:
1. Employs more than five persons in this State;
2. Has been in business for at least 36 months; and
3. Has not maintained a tax-favored retirement plan for its employees or has not done so in an effective form and operation at any time within the current calendar year or 3 immediately preceding calendar years.