(a)(1) shall only apply to employees who are full-time employees. (B) Definition The employer, in its qualified flexible workplace arrangement plan, shall reasonably define full-time , when used with respect to an employee, for purposes of such plan. (2) Part-time employees (A) In general For any plan year, if an employee was employed by the employer in the preceding plan year, but was not a full-time employee in the preceding plan year, and is not a full-time employee of the employer in the current plan year, subsection (a)(1) shall apply, in a pro-rated manner to such employee by multiplying— (i) the number of days of compensable leave required under such subsection, by (ii) the part-time employee factor described in subparagraph (B). (B) Part-time employee factor For purposes of this paragraph, the part-time factor shall be equal to the result obtained by dividing— (i) the number of hours of service that the employer reasonably estimates the employee had in the preceding plan year, by (ii) the number of hours that the employer reasonably determines the employee would have had if such employee had been a full-time employee. (C) Hours of service determination For purposes of this subsection, the determination of an employee’s hours of service shall be made in a manner consistent with section 202(a)(3)(C), except that an estimation of such hours is permitted. (3) New part-time employees (A) In general For any plan year, if a part-time employee was employed as a full-time employee by the employer in the preceding plan year or was not employed by the employer in the preceding plan year, then subsection (a)(1) shall apply, in a pro-rated manner to such employee by multiplying— (i) the number of days of compensable leave required under such subsection, by (ii) the new part-time employee factor described in subparagraph (B). (B) New part-time employee factor For purposes of this paragraph, the new part-time employee factor shall be equal to the result obtained by dividing— (i) the hours of service that the employer