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Ida01 - I thought you were in CA??? CA doesn't allow use it or lose it policies.
Ida - does this help you any? The question was in a HR pamphlet re the EEO-1 with an answer given by SHRM.
While the EEOC has not defined how the 50 or 100 employees are to be counted, if an employer has met that threshold at some point during the year, and especially during the third quarter, it would be wise to either file or seek legal guidance to determine compliance.