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Determining Full-Time Employee Status Under the ACA: Time to Get Going
Smith, Gambrell & Russell, LLP 
[Guidance Overview] Feb. 6, 2014 "Although the IRS has yet to finalize the regulations for determining full-time employees, employers who wish to take advantage of the measurement periods in the proposed regulations will need to have developed systems and processes for tracking hours well in advance of January 1, 2015. This results from a look-back period being used to lock in a current employee's full-time or part-time status for the applicable stability period." MORE >> |
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