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The 28 Ways to Determine ALE Status for 2015
Moulder Law Link to more items from this source
[Guidance Overview]
Feb. 26, 2014

"The final regulations go into great detail about how an employer determines its [Applicable Large Employer (ALE)] status. A simpler approach [is to] sum up the hours of service accumulated by an employer's workforce for the calendar month; and never include more than 120 hours of service in any calendar month for an employee. Apply the two rules and divide the number by 120 to get an employer's ALE number for a calendar month. After an employer does this for all 12 calendar months in a calendar year sum up the total and divide by 12. If an employer's number is 50 or more, it is an ALE unless the seasonal worker exception applies.... The transition relief allows an employer to use any period that is at least six consecutive calendar months to determine its ALE status for 2015. As a result, an employer has 28 options for determining its ALE status for 2015. [A chart] shows all 28 options[.]"

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