Former employees.

(vi) Former employees. Premiums paid on behalf of a former employee with no hours of service may be treated as paid on behalf of an employee for purposes of calculating the credit (see 1.45R3) provided that, if so treated, the former employee is also treated as an employee for purposes of the uniform percentage requirement (see 1.45R4). For the treatment of terminated employees for purposes of determining employer eligibility for the credit, see 1.45R2(c).

Source

26 CFR § 1.45R-1


Scoping language

None
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