; (8) the term remuneration has the meaning given such term by the Secretary, the Secretary of Labor, 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. ; and (2) in section 2723 ( 42 U.S.C. 300gg–22 )— (A) in subsection (a)— (i) in paragraph (1), by inserting (other than section 2799A–11) after part D ; and (ii) in paragraph (2), by inserting (other than section 2799A–11) after part D ; (B) in subsection (b)— (i) in paragraph (1), by inserting (other than section 2799A–11) after part D ; (ii) in paragraph (2)(A), by inserting (other than section 2799A–11) after part D