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Applying the Employer Mandate Look-Back Rules
Groom Law Group, via PLANSPONSOR; free registration may be requiredLink to more items from this source
[Guidance Overview]
Feb. 24, 2015

"How do the look-back rules apply to employees who transfer positions or between employers? ... How do the look-back rules apply if the employer changes the measurement method or measurement period for a category of employees? ... What rules apply in the case of mergers and acquisitions?"

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