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The Look Back Measurement Method: Full-Time Employees
Accord Link to more items from this source
[Guidance Overview]
Sept. 15, 2016
"Every employer adopting the look back measurement method must document its specific dates and timeframes and incorporate that document into its SPD.... Once an employer has a system in place that accurately tracks its employees' hours of service the next step is to classify an employee as a full-time employee, a part-time employee, a variable hour employee, a seasonal employee, or an ongoing employee. Different rules apply to each employee classification."

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