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Nevada Rev. Stat.
2025 Nevada Revised Statutes
Chapter 353D - Nevada Employee Savings Trust
NRS 353D.070 - Covered employer" defined. [Effective July 1, 2025.]
Universal Citation:
NV Rev Stat § 353D.070 (2025)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
"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.
(Added to NRS by 2023, 2805, effective July 1, 2025)
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