; (8) the term remuneration has the meaning given such term by the Secretary, the Secretary of Health and Human Services, and the Secretary of the Treasury, through notice and comment rulemaking; (9) the term small employer means, in connection with a group health plan with respect to a calendar year and a plan year, an employer who employed an average of at least 1 but not more than 49 employees on business days during the preceding calendar year and who employs at least 1 employee on the first day of the plan year; and (10) the term wholesale acquisition cost has the meaning given such term in section 1847A(c)(6)(B) of the Social Security Act (42 U.S.C. 1395w–3a(c)(6)(B)).