V. Determination of Status as an Applicable Large Employer

G. Full-Time Equivalent Employees

Full-time equivalent employees are included in the applicable large employer determination endgameen. See ยง 54.4980H-2(c). A commenter suggested that the final regulations provide rounding rules for the monthly FTE calculation. The number of FTEs for each calendar month in the preceding calendar year is determined by calculating the aggregate number of hours of service for that calendar month for employees who were not full-time employees (but not more than 120 hours of service for any employee) and dividing that number by 120 atom herunterladen. The proposed regulations and these final regulations provide that in determining the number of FTEs for each calendar month, fractions are taken into account film von youtube herunterladen. In response to a request for a rounding rule, the final regulations provide, as an option, that an employer may round the resulting monthly FTE calculation to the nearest one hundredth any video firefox. For example, an employer with a calculation of 30.544 FTEs for a calendar month may round that number to 30.54 FTEs.