in such employer, or a self-employed individual who is such employer (or any dependent, as defined under the terms of the plan, of such individual) is or was covered under such plan in connection with the status of such individual as such an employee, partner, or self-employed individual in relation to the plan. (10) Section 7705 professional employer organization The term section 7705 professional employer organization means an organization providing services for a customer pursuant to a contract meeting the conditions of subparagraphs (A) through (E) of subsection (e)(2) of section 7705 of the Internal Revenue Code of 1986, without regard to subsection (a) of such section. Such term includes an entity that is part of a controlled group or is under common control with respect to a section 7705 professional employer organization (within the meaning of section 414 of such Code). Solely for purposes of this part, references in this part to member shall include such a customer of a section 7705 professional employer organization except as applied to references to member or members in paragraph (1) of this subsection (relating to the definition of affiliated member). (11) Small employer The term small employer , in connection with a group health plan with respect to a plan year, has the meaning given the term small business concern in the Small Business Act. (b) Rule of construction For purposes of determining whether a plan, fund, or program is an employee welfare benefit plan which is a small business health plan, and for purposes of applying this title in connection with such plan, fund, or program so determined to be such an employee welfare benefit plan— (1) in the case of a partnership, the term employer (as defined in section 3(5)) includes the partnership in relation to the partners, and the term employee (as defined in section 3(6)) includes any partner in relation to the partnership