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Because Plan Sponsor K reasonably expects to employ fewer than 100 employees on the first day of the HRA plan year, the applicable class size minimum for Plan Sponsor K is 10 employees, but Plan Sponsor K offered the HRA only to its 7 part-time employees

Archived from the original on 23 February 2007

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Major League Baseball is supportive of this, stating in response that We ardently believe that children should not use or be exposed to smokeless tobacco and we support the spirit of this initiative in California and any others that would help achieve this important goal. One suspects that, while baseball typically dislikes any governmental regulation of its activities, it would actually be a relief to the Lords of the Realm to have this issue taken out of its own hands and handled by governments