ARSD 20:06:58:33. Determining employer size

For purposes of § 20:06:58:32: (1) All persons treated as a single employer under subsections (b), (c), (m), and (o) of the Internal Revenue Code of 1986, codified at 26 U.S.C. 414, are treated as one employer; (2) If an employer was not in existence throughout the preceding calendar year, whether it is a small employer is determined based on the average number of employees the employer reasonably expects to employ on business days during the current calendar year; and (3) Any reference to an employer for purposes of the small employer exemption includes a reference to a predecessor of the employer.