Text: The IRFA explained that it defined small business as any firm having 10-49 employees rather than the under 500 employee criteria used by the SBA.
Entailment: Instead of the SBA's under five hundred employee criteria for small business classification, the IRFA states that a small business is one with 10-49 employees.
Contradiction: Small businesses are businesses that have over 500 employees, according to the SBA.