Have you been asleep for a while, like Rip Van Winkle, and just waking up to learn about health care reform? Or just not been interested in watching the minutiae of health care reform? Or have you just become responsible for health care reform compliance? We have plenty of posts about what you need to know, …
New Guidance on Measuring Full-Time Employee Status
September 4, 2012 1 Comment
Newly released IRS Notice 2012-58 describes the voluntary safe harbors that employers may use to identify full-time employees for purposes of the employer mandate. Employers who employ 50 full-time and full-time equivalent employees are subject to the mandate, and the number of full-time employees determines the …
IRS Requests Input on Full-time Employee Definition
May 16, 2011 Leave a Comment
On May 3, the IRS issued a request for comments on the employer mandate (or “pay or play”) and the 90-day waiting period provisions of the health care reform law. These provisions are effective in 2014, and before issuing guidance on these topics, the agencies are asking for comments. A key definition for …
Waiting For Guidance
February 22, 2011 Leave a Comment
Employers are waiting for agency guidance on many pieces of the health care reform puzzle. Here are some of the big issues for which guidance has been promised but not yet issued: Form W-2 Reporting. The IRS was expected to release additional guidance by the end of 2010 on the new Form W-2 requirement to …