Nevada Revised Statutes Title 57. Insurance § 689C.1065. Applicability

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.