Covered employer defined.
Nev. Rev. Stat. § 353D.070
in effectCovered 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-353D.htmlFetched: 10/4/2026