Ongoing employee.

(31) Ongoing employee. The term ongoing employee means an employee who has been employed by an applicable large employer member for at least one complete standard measurement period. For the treatment of an ongoing employee as a new employee or continuing employee following a period for which no hours of service are earned, see the rehire and continuing employee rules at 54.4980H-3(d)(6).


26 CFR § 54.4980H-1

Scoping language

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