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Employee Classifications Irrelevant in Determining Shared Responsibility Penalties
The Wagner Law Group 
[Guidance Overview] Sept. 12, 2016 "The IRS has clarified that an employer's internal classifications and work-time restrictions are not taken into account for purposes of determining the employer's shared responsibility and penalties. Specifically, IRS Information Letter 2016-0030 discusses an employer that 'has developed a new policy restricting part-time and seasonal employees from working more than 29 hours of service in any week.' " MORE >> |
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