As a new year is beginning, employers covered by the federal Family Medical Leave Act are reminded to assess the way in which the leave is applied.   This is particularly important for employers who use the calendar year method, since under that method an employee’s entitlement to FMLA will start over again as of January 1. Employers can select from one of four methods to establish the 12-month period applied to employees taking FMLA leave.    They are: (1) the calendar year:  this is the 12-month period that runs from January 1 through December 31; (2) any fixed 12-months:  this can be any 12-month period, i.e. based on a fiscal year, the employee’s anniversary date, or a 12-month period required by state law; (3) the 12-month period measured forward: this is the 12-month period measured forward from the first date an employee takes FMLA leave.   So, under this method, the next 12-month period would begin the first time FMLA leave is taken after completion of the prior 12-month period; or (4) a “rolling” 12-month period measured backward: this is the 12-month period measured backward from…