On May 9, 2014, the Joint Committee on Employee Benefits of the American Bar Association held a question and answer session with members of the IRS on ACA's shared responsibility payment for employers (Section 4980H of the ACA). While the information provided was in an unofficial capacity, the statements provide insight on how the IRS is likely to interpret certain provisions. The IRS provided the following main points:
Employers must offer a short term employee who is reasonably expected to average 30 or more hours of service affordable coverage at the beginning of the fourth month in order to avoid potential penalties for the first three months.
Employers can still use the one year initial measurement period for seasonal employees regardless of how many hours of service the seasonal employees are expected to work.
Employers can also use the one year initial measurement period for variable hour employees (i.e. the employer does not know whether the employee's hours will be above 130 per month).
The full Q&A session notes can be found at:http://www.americanbar.org/content/dam/aba/events/employee_benefits/2014_irs_qa.authcheckdam.pdf