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IRS Final Regs Partially Delay ACA Employer Shared Responsibility Requirement
Littler Link to more items from this source
[Guidance Overview]
Feb. 24, 2014
"The IRS is continuing to consider how to determine hours of service, including layover hours, for airline industry employees and other employees whose hours of service are difficult to track. Until further guidance is issued ... [E]mployers must use a method of crediting hours of service for those employees that is reasonable under the circumstances and consistent with the employer responsibility provisions.... The final rule does not include special rules for short-term and high-turnover positions."

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