"[W]hether a new employee is a variable hour employee is based on whether he or she is expected to work on average 30 hours of service per week or 130 hours of service per calendar month, not whether he or she is expected as of his or her date of hire to work 1,560 hours in a year. The 1,560 hour test is applied at the end of the initial measurement period to determine whether the employer must extend an offer of coverage during the corresponding stability period, and not at the beginning of the initial measurement period to determine whether the employee is variable hour."  MORE >>