But with more than 100 employees, full and part time, it would no longer qualify under the new rules, said Mike Taylor, a vice president for business development.

Provided those expenses still qualify under the new tighter rules, he said, "you don't even have to report getting the money."

Prominent educators, they easily qualified as class enemies under the new rules of the Cultural Revolution.

State and city officials said that most people who have lost benefits simply no longer qualify under the stricter rules.

A customer would need 20,000 miles to qualify for a coach ticket under the new rules, compared with 35,000 miles under the previous program.

Not everyone who qualifies under the new rules plans to deduct a home office, a move that some perceive as risky.

Department officials said 24.8 percent of the additional workers who would automatically qualify for overtime under the new rules are Hispanic and 54.7 percent are women.

Individuals that might not qualify under the rules of membership are now eligible.

She added that anyone who would not qualify under the new rules and had not already started the application process had little chance of finishing in time.

They say that many of the new beneficiaries might have qualified under the old rules, at a later stage of the application process or in subsequent appeals.