| http://www.w3.org/ns/prov#value | - (a) Small employer means, with respect to a calendar year and a plan year, a person, firm, corporation, partnership, association, or other entity actively engaged in business in Minnesota, including a political subdivision of the state, that employed an average of no fewer than two nor at least one, not including a sole proprietor, but not more than 50 current employees on business days during t
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