                                 CODE OF VIRGINIA

RULES USED TO DETERMINE GROUP SIZE (§ 38.2-3437)

A. All employers treated as a single employer under subsection (b), (c), (m), or
(o) of &#xA7; 414 of the Internal Revenue Code of 1986 (26 U.S.C. &#xA7; 414)
shall be treated as one employer.

B. In the case of an employer which was not in existence throughout the
preceding calendar year, the determination of whether such employer is a small
or large group employer shall be based on the average number of employees that
it is reasonably expected such employer will employ on business days in the
current calendar year.

C. Any reference in this section to an employer shall include a reference to any
predecessor of such employer.

HISTORY: 1997, cc. 807, 913.