; periodic classification review (a) Major change in the nature of the economic relationship (1) In general If there is a major change in the nature of the economic relationship between a service provider payee and a service recipient payor, then a new classification determination shall be made by the service recipient payor or service provider payee responsible for classification determination pursuant to section 102(b) upon the major change in the nature of the economic relationship. (2) Major change described For purposes of this section, a major change in the nature of the economic relationship means an increase or decrease of 25 percent or more in the hours worked by, or the compensation paid to, the service provider payee by the service recipient payor in the most recent calendar quarter compared to the previous calendar quarter. (3) Effective date If a reclassification determination is made, it shall be effective beginning on the first day of the first month that immediately follows the determination. (b) Change in classification for other reasons (1) In general If there is a change in the nature of the economic relationship between a service provider payee and a service recipient payor other than a major change in the nature of the economic relationship described in subsection (a) that a reasonable person should anticipate could change the classification of a service provider payee, then the service recipient payor or service provider payee responsible for classification determination pursuant to section 102(b) shall make a classification determination upon the change in the nature of the economic relationship. (2) Examples Changes in the nature of the economic relationship included under paragraph (1) include, without limitation— (A) the loss of a license by a service recipient payee; (B) the forfeiture of a business entity charter by a service recipient payee; (C) a change in the relative importance of sales commissions in compensating a direct sales service provider payee