Does anyone know how the look-back period will work for one small business buying another small business? The situation is this: Small Business A (SB-A) is buying Small Business B (SB-B). When combined they are over the 50 FTEs. However, immediately after the purchase, combined SB-A will be back under the 50 FTEs. Since the look back is for the previous year, does SB-A have to use both businesses to calculate the FTE even though they did not own both during the look-back period?