A business valued at $4,000,000 has 4 partners. The partnership purchases a life insurance policy on each partner's interest. This is an example of:
a. A buy-sell entity insurance plan.
b. A partnership buy/sell plan.
c. A buy-sell cross-purchase insurance plan.
d. A key person plan.
What is the maximum number of employees that a company with a health plan can have and not be subject to the COBRA rules?