414 shall be treated as 1 employer. (ii) Employers not in existence in preceding year In the case of an employer which was not in existence throughout the preceding calendar year, the determination of whether such employer is an eligible employer shall be based on the average number of employees that it is reasonably expected such employer will employ on business days in the current calendar year. (iii) Predecessors Any reference in this paragraph to an employer shall include a reference to any predecessor of such employer. (2) New apprentice The term new apprentice means an employee who, with respect to an eligible employer— (A) completed during the taxable year a qualified apprenticeship program, and (B) prior to beginning the qualified apprenticeship program, has not received compensation during the preceding 1-year period for services provided to the eligible employer. (3) Mid-career apprentice The term mid-career apprentice means an employee who— (A) prior to being employed by the eligible employer was either— (i) employed in an industry sector different from the industry section the eligible employer is in, as determined under regulations of the Secretary, or (ii) or was unemployed, and (B) completed during the taxable year a qualified apprenticeship program. (4) Completed apprenticeship employee The term completed apprenticeship employee means an employee who, with respect to an eligible employer, completed 1 year of service with the eligible employer during the taxable year after completing a qualified apprenticeship program. (5) Qualified apprenticeship program The term qualified apprenticeship program means an apprenticeship program in a field of science, technology, engineering, or math that is recognized under any program administered by the Secretary of Labor. (6) Unemployed An individual is unemployed if the individual is certified by the designated local agency as being in receipt of unemployment compensation under State or Federal law for not less than 4 weeks during the 1-year period ending on