An Employer must comply with TEFRA regulations once they reach the 20 or more threshold. The “20 or more employees” threshold is met when an employer has 20 or more full-time and/or part-time employees for each working day in each of 20 or more calendar weeks in the current calendar year or the preceding calendar year. The 20 calendar weeks do not have to be consecutive. The requirements are based on the number of employees, not the number of individuals covered under the medical plan.

Requires employers of 20 or more full-time and part-time employees to cover full-time employees age 65+ on employer sponsored group plan.

An employer group with less than 20 full-time and part-time employees combined.