The U.S. Small Business Administration (SBA) issued a proposed rule to change the method for calculating a concern’s number of employees to determine its small business size status. 72 Fed. Reg. 41239 (Jul. 27, 2007). Currently, a concern’s number of employees is calculated by taking a rolling average over the preceding 12 months. The proposed rule would instead calculate a concern’s number of employees based upon the average annual number of employees for the preceding three calendar years. This calculation would be based on a concern’s calendar year submission of Internal Revenue Service (IRS) Form W-3, “Transmittal of Wage and Tax Statement,” to the IRS. If a concern has not filed a Form W-3 for one or more periods, the SBA may calculate the concern’s number of employees using other information, preferably relevant Government documents (such as IRS Form 941, “Employer’s Quarterly Federal Tax Return”) that report number of employees. In addition, if a concern has been in business for less than three calendar years, the concern’s average annual number of employees would be calculated based on an annualized figure for the time that it has been in operation. Comments to the proposed rule must be submitted by September 25, 2007.