Loan & Distribution Specialist AimPoint Pension
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AimPoint Pension
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Compass
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Bates & Company, Inc.
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Regional Vice President of Sales The Retirement Plan Company
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IRS Issues Final ACA Employer Mandate Regulations and Eases 2015 Requirements (PDF)
Buck [Guidance Overview] Feb. 11, 2014
"The relaxation of [the coverage] requirement to 70% for the 2015 plan year will greatly ease the compliance efforts for many large employers in 2015, and provide them with additional time to comply with the more stringent requirements that will apply in 2016 and later.... The regulations note ... that an employer cannot use the look-back measurement method for variable hour employees and the monthly measurement method for employees with more predictable hours of service. This limits the flexibility of these methods."
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