"IRS Notice 2011-26 proposed the method for ascertaining the status of ongoing employees.... IRS Notice 2012-17 proposed the method for ascertaining the status of new employees.... IRS Notice 2012-17 states that ... if a new employee was reasonably expected to be employed an average of 30 hours of service per week on an annual basis and was employed full- time during the first three months of employment, the employer's group health plan would be required to offer the employee coverage as of the end of that period ... IRS Notice 2012-58 states that, for new employees who are reasonably expected to be full-time employees, an employer that maintains a group health plan that meets certain requirements will not be subject to an assessable payment under section 4980H for failing to offer coverage to the employee for the initial three months of employment."  MORE >>