| http://www.w3.org/ns/prov#value | - th respect to an employer for a month, any employee other than an employee whose normal work week is less than 10 hours. (2) LARGE EMPLOYER- The term ???large employer??? means an employer that is not a small employer (as defined in paragraph (4)). (3) QUALIFYING EMPLOYEE- (A) IN GENERAL- The term ???qualifying employee??? means, with respect to an employer for a month, any employee other than-- (
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