Nev. Rev. Stat. § 353D.070
Covered employer” defined
Nevada · Nevada Revised Statutes Chapter 353D — Nevada Employee Savings Trust · Status: effective
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- Nev. Rev. Stat. § 353D.070, Covered employer” defined, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2105447
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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.