in premiums or contributions required by any participant or beneficiary for coverage under the plan, subject to subparagraph (D). (D) In applying subparagraphs (B) and (C), the group or association may not treat the employees of different employer members of the group or association as distinct groups of similarly situated individuals based on a health factor of 1 or more individuals. (2) Definition of health factor For purposes of this subsection, the term health factor has the meaning given such term in section 2590.702(a) of title 29, Code of Federal Regulations (as in effect on June 21, 2018). (f) Dual treatment of working owners as employers and employees (1) In general A person determined in accordance with paragraph (2) to be a working owner of a trade or business may qualify as both an employer and as an employee of the trade or business for purposes of the requirements under subsection (b), including the requirements under paragraphs (2) and (6) of such subsection. (2) Working owner (A) Eligibility A person shall qualify as a working owner if a responsible fiduciary of the group health plan reasonably determines that the person— (i) does not have any common law employees