IRS explains key definitions for complying with healthcare law

Washington National Tax Services

The IRS recently released guidance addressing some of the very technical issues facing employers as they implement the Affordable Care Act (ACA). Notice 2012-58 describes optional measurement and stability periods that may be used to determine which employees are treated as full-time employees for purposes of the employer shared responsibility penalties in the ACA. The Notice formalizes safe harbors for ongoing employees and includes additional safe harbor methods employers may apply to newly hired variable-hour and seasonal employees. The Notice includes numerous helpful examples.



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