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The Employer Shared Responsibility Rules: Who is an 'Applicable Large Employer'?
Foley & Lardner LLP 
[Guidance Overview] Apr. 28, 2014 "For many employers, this determination is a no-brainer. But an employer that is on the cusp should complete the following five steps to determine whether it is an applicable large employer subject to the final shared responsibility rules. [1] Determine the 'Employer' ... [2] Identify who is an 'Employee'... [3] Capture Each Employee's Hours of Service... [4] Counting Full-Time Employees and FTEs... [5] Determine Applicable Large Employer Status." MORE >> |
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