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The 95% Rule: Critical Details You Are Missing
Moulder Law Link to more items from this source
[Guidance Overview]
June 5, 2014

"Despite the importance of the 95 percent rule, the final regulations only have two sentences explaining its intricacies. The first sentence discussing the 95 percent rule explains an employer will be treated as offering qualifying coverage to all of its full-time employees (and their dependents) for a calendar month, if the employer offers coverage to all but five percent (or, if greater, five full-time employees) of its full-time employees. The second sentence explains that employees in a limited non-assessment period are not included when calculating the 95 percent rule. The goal of this white paper is to explain what these two sentences mean and to discuss the cross-referenced sections quietly lurking within the rule."

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