20:06:58:35Applicable percentage.

With respect to a plan or coverage, the applicable percentage described in §§ 20:06:58:34 to 20:06:58:43, inclusive, is: (1) Two percent in the case of the first plan year in which this section is applied to the plan or coverage; and (2) One percent in the case of each subsequent plan year.

Source: 41 SDR 93, effective December 3, 2014.