; Temporary employees of staffing firms. (B) Rules related to class size (i) Minimum class size A class shall not be treated as a qualified class unless in consisting of at least the following number of employees: (I) In the case of an employer with fewer than 100 employees, the lesser of 10 employees or all employees of the employer. (II) In the case of an employer with at least 100 and not more than 200 employees, 10 percent of the number of such employees (if not a whole number, rounded down to the next lowest whole number). (III) In the case of an employer with more than 200 employees, 20 employees. (ii) Combination of classes Two or more qualified classes described in subparagraph (A) may be combined if each such class separately would not satisfy the requirement of clause (i). (C) Permitted variation within qualified classes An employer shall not fail to meet the requirements of paragraph (1)(D) solely because the amounts offered to members of a qualified class vary on the basis of— (i) number of dependents, (ii) age, if such variation based on age does not exceed a ratio of 3:1, and (iii) chronic health condition, if such variation based on chronic health condition does not exceed a ratio of 1.2:1. (5) Coordination with ACA provisions In the case of an integration eligible health plan which is integrated with a health savings account— (A) such plan shall be treated as an eligible employer-sponsored plan described in section 5000A(f)(1)(B), (B) if an individual receives contributions to such account which are excludible from the gross income of such individual under this section during any taxable year, no credit shall be allowed under section 36B with respect to such individual for such taxable year, and (C) for purposes of section 36B(c)(2)(C)(i)(II), the employee’s required contribution with respect to such plan shall be treated as being equal to 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) the