applicable large employer
(A)The term “applicable large employer” means, with respect to a calendar year, an employer who employed an average of at least 50 full-time employees on business days during the preceding calendar year. (B) (i)An employer shall not be considered to employ more than 50 full-time employees if— (I)the employer’s workforce exceeds 50 full-time employees for 120 days or fewer during the calendar year, and (II)the employees in excess of 50 employed during such 120-day period were seasonal workers.