Start date.

(47) Start date. The term start date means the first date on which an employee is required to be credited with an hour of service with an employer. For rules relating to when, following a period for which an employee does not earn an hour of service, that employee may be treated as a new employee with a new start date rather than a continuing employee, see the rehire and continuing employee rules at 54.4980H-3(c)(4) and 54.4980H-3(d)(6).


26 CFR § 54.4980H-1

Scoping language

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