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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Hall County Government
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Regional Vice President of Sales The Retirement Plan Company
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Compass
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Loan & Distribution Specialist AimPoint Pension
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IRS Health Care Tax Tip 2016-14: Averaging Full-time and Full-time Equivalent Employees and Why it Matters
Internal Revenue Service [IRS] [Guidance Overview] Feb. 4, 2016 "To determine if your organization is an applicable large employer for a year, count your organization's full-time employees and full-time equivalent employees for each month of the prior year. If you are a member of an aggregated group, count the full-time employees and full-time equivalent employees of all members of the group for each month of the prior year. Then average the numbers for the year." |
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