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ACA Employer Shared Responsibility Rules: Top 10 Changes
Mintz Levin Link to more items from this source
[Guidance Overview]
Feb. 24, 2014
The articles uses a chart format to compare the proposed version of the regulations to the recently released final version. Topics include: "Definition of 'seasonal employee' ... Exclusions from definition of 'Hour of Service' for volunteers ... Clarification of whether and when an employer can test compliance month-by-month vs. under the look-back measurement method ... Definition of 'part-time employee' ... Rules for stability periods that are longer than the associated measurement period ... Hours of service for adjunct faculty ... Break-in-service rules ... Definition of Dependent ... Proposed regulations -- transitional relief ... New transitional relief."

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