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2014-03082.pdf
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🔗 Source: gpo.gov
📊 Size: 421 KB
📄 Pages: 58 pages
⬇️ Downloads: 83

Summary

The Internal Revenue Service (IRS) issued final regulations providing guidance to employers subject to the shared responsibility provisions regarding employee health coverage under section 4980H of the Internal Revenue Code, enacted by the Affordable Care Act. The regulations apply to applicable large employers, defined as those with 50 or more full-time employees, including full-time equivalent employees. Employers that fail to offer affordable health coverage to full-time employees may be subject to an assessable payment if a full-time employee receives a premium tax credit. The regulations provide guidance on determining full-time employee status, affordable coverage, and minimum value coverage.

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Description

The Internal Revenue Service (IRS) issued final regulations providing guidance to employers subject to the shared responsibility provisions regarding employee...

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  • File Format: PDF
  • File Size: 421 KB
  • Pages: 58
  • Language: EN
  • Total Downloads: 83
  • Last Updated: 1 week ago

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