Aggregate the wages for the 36 months that preceded the trigger month, excluding any month during which the employee was unemployed;
Add any additional wages earned by the employee during those same months as evidenced by records described in § 30.807;
Divide the sum of paragraphs (a) and (b) of this section by 36, less the number of months during which the employee was unemployed; and
Multiply this figure by 12 to calculate the covered Part E employee's average annual wage.
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