Last week, the Department of the Treasury issued Notice 2012-58, which provides further guidance on methods employers are permitted (but not required) to use in determining which employees must be treated as full-time employees for purposes of calculating any assessable payment under the employer shared responsibility provisions in section 4980H of the Internal Revenue Code.
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Further guidance on determining full-time employees for purposes of employer shared responsibility payments under the Affordable Care Act
- Ropes & Gray LLP
- September 6 2012
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