treated as integrated with an integration eligible health plan (and such plan shall be treated as integrated with such account) for any month if— (A) the employee is the account beneficiary of such account and such employee is covered under an integration eligible health plan for such month, (B) the employer verifies that the employee is so covered by requiring the submission of documentation to such employer, and (C) the employer makes contributions to such account for such month which are not less than the excess (if any) of— (i) the adjusted monthly premiums for the applicable second lowest cost silver plan with respect to the taxpayer, over (ii) 1/12 of 9.5 percent of the taxpayer’s household income (within the meaning of section 36B). (4) Qualified class For purposes of this subsection— (A) In general The term qualified class means only the following: All employees