Alaska § 21.54.170 - Determination of size of employer.
Full text of Alaska Alaska Statutes § 21.54.170 — Determination of size of employer., with citation guidance and answers to common questions.
§ 21.54.170. Determination of size of employer.
The determination of whether an employer is a large or small employer is subject to the following: (1) the size of an employer that was not in existence throughout the preceding calendar year must be based on the average number of employees that the employer is reasonably expected to employ on the business days in the current calendar year;
(2) all persons treated as a single employer under 26 U.S.C. 414(b), (c), (m), or (o) must be treated as one employer; and
(3) a reference to a large or small employer includes by reference any predecessor of that employer.
Source: official Alaska text · Last verified 2026-08-27
Frequently Asked Questions About Alaska § 21.54.170
What does Alaska Statutes § 21.54.170 cover?
Section 21.54.170 ("Determination of size of employer.") is part of the Alaska Statutes, the codified statutory law of Alaska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alaska § 21.54.170?
A common citation format is "Alaska Statutes § 21.54.170" (Alaska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alaska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alaska official source linked on this page or consult a licensed Alaska attorney.
How does Alaska § 21.54.170 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alaska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alaska.