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IRS Issues 'Safe Harbor' Guidance on Full-time Employee Status and 90-Day Waiting Periods
E is for ERISA
[Guidance Overview] Sept. 4, 2012 "The guidance on determining full-time employees is primarily of importance to 'applicable large employers' with significant cohorts of seasonal employees (such as in the retail and agricultural sectors), and employees who fluctuate between full- and part-time working schedules (called 'variable hour employees' in the new guidance)." MORE >> |
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