The employer will continue to meet the requirement for small employers if he or she: Had 50 or fewer employees when the Archer MSAs began, Made a contribution that was excludable or deductible as an Archer MSA for the last year he or she had 50 or fewer employees, and Had an average of 200 or fewer employees each year after 1996.http://www.viagrabelgiquefr.com/viagra-conditionnementhttp://www.viagrabelgiquefr.com/viagra-conditionnement