"The final regulations did not provide further clarification with respect to 'paid' hours. Consequently, open questions remain on exactly which 'paid' hours must be counted and how to count them. For example, the regulations do not address how an employer should credit hours when an employee receives disability pay.... The final regulations make it clear that employers are not permitted to adopt the look-back measurement method for variable hour and seasonal employees while using the monthly measurement period for employees with more predictable hours of service. Whichever measurement period is selected will likely require changes to the plan eligibility provisions, especially if the look-back method is selected."

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