Regional Vice President of Sales The Retirement Plan Company
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Loan & Distribution Specialist AimPoint Pension
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Compass
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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AimPoint Pension
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Bates & Company, Inc.
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IRS Issues Final Regs on Employer Shared Responsibility Requirements (PDF)
Buck [Guidance Overview] Apr. 18, 2014
"It will be important to determine whether workers characterized as independent contractors who are not offered medical coverage may, in fact, be common-law employees. In the final regulations, the IRS declined to provide relief from the assessments for previously misclassified employees.... The concept of 'seasonal workers' is used only for purposes of determining applicable large employer status and should not be confused with 'seasonal employees,' which describes certain employees who may not have to be treated as full-time even though they are expected to average at least 30 hours of service a week at their start date."
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