Subscribe to Free Daily Newsletters
Post a Job

Featured Jobs

Assistant Team Leader

Nova 401(k) Associates
(Houston TX / Austin TX / Dallas TX / Scottsdale AZ / Telecommute)
DC Plan Administrator

San Diego Pension Consultants
(San Diego CA)
Compliance Analyst (QKA)

Newport Group
(Folsom CA / Dallas TX / Walnut Creek CA / Annapolis MD / Burlington VT / Charlotte NC / Chicago IL / Fresno CA / Moline IL / Lake Mary FL / Saint Petersburg FL / Saint Louis MO / AL / IA / MN / PA / VA / WI)
Retirement Plan Relationship Advisor

Prosperity Advisors, LLC and SS&G Wealth Management
(Akron OH)
Apprentice - Financial Services and Employee Benefits

Columbia Benefits, LLC
(Englewood CO)
DC 401(k) Plan Administrator

Gelman Pension Consulting, Inc.
(New York NY)
Senior Pension Administrator
Spectra Associates
Retirement Plan Advisor / Relationship Manager
Growing Regional Bank
(Houston TX)

Free Daily News and Jobs

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Get the BenefitsLink app LinkedIn

<< Previous news item   |   Next news item >>

[Official Guidance]

5/18/2014: IRS Q&As About Small Business Health Care Tax Credit : Determining FTEs and Average Annual Wages (Internal Revenue Service [IRS])
16 Q&As, including: "[1] Who is an employee for purposes of determining FTEs and average annual wages? ... [2] Can I be counted as an employee if I own my small business? A. No.... [3] Do seasonal workers count in FTEs and average annual wages? A. Generally, no.... [4] Do part-time workers count in FTEs and average annual wages? A. Yes ... [5] What are the permissible ways to count hours of service? ... [6] How is the number of FTEs determined? ... [7] How is an employer's average annual wages determined? ... [8] How is the credit reduced if the number of FTEs exceeds 10 or average annual wages exceed $25,000? ... [9] How is eligibility for the credit determined if the employer is a member of a controlled group or an affiliated service group?"
Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above).
An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified).
© 2020, Inc.