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Where Do We Stand with Health Care?
Jackson Lewis P.C. Link to more items from this source
[Guidance Overview]
Apr. 4, 2017
"Knowing the difference between ['full-time' and 'full-time equivalent'] and what the ACA requires is why a company, who may have 80 full-time equivalents, has to offer health care to only its subset of 40 full-timers.... [R]elated companies are generally grouped together as one ALE under ACA controlled group rules.... Since the enactment of ACA, there has been a rise in claims from employees who were denied health care because employers reduced their hours, under what ostensibly could have looked like a viable business solution."

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