"Notice 2014-49 covers situations such as when an employee transfers from a position (such as hourly) using one measurement period to a position (such as salaried) that uses a different measurement period. It also may happen when variable hour employees move from one position to another that has a measurement period with a different start date. It can happen if an employee moves from one subsidiary to another under the same [applicable large employer (ALE)]. The situation also may arise when the [ALE] changes the measurement period applicable to a position. The approach varies depending on whether the transferring employee is in a measurement, stability, or administrative period."