Leased Employees

[DTH]

If a leased individual meets all the requirements under 414(n) to be considered a "leased employee" for eligibility and testing purposes but is terminated after completing 1500 hours during an 11 month period and then is rehired a month later.... I assume the individual is not a "leased employee".

Example: Hired as a leased individual January 1, 2002, completes 1500+ hours, is terminated November 30, 2002. Rehired as a leased individual December 15, 2002. The individual's consecutive 12-month period begins on December 15, 2002.

The only reference I can find on this issue is Notice 84-11.

This appears to be a sneaky way to get around the eligibility and coverage rules. Does anyone know of any other clarification?