V. Determination of Status as an Applicable Large Employer

A. In General

Section 4980H applies only to employers that are applicable large employers listen file to download puzzle. Section 4980H(c)(2)(A) provides that the term applicable large employer means, with respect to a calendar year, an employer that employed an average of at least 50 full-time employees on business days during the preceding calendar year herunterladen. Section 4980H(c)(2)(E) provides that solely for purposes of determining whether an employer is an applicable large employer, an employer shall, in addition to the number of full-time employees for any month otherwise determined, include for such month a number of employees determined by dividing the aggregate number of hours of service of employees who are not full-time employees for the month by 120 toshiba app. For purposes of the proposed regulations and these final regulations, these additions to the number of full-time employees made solely for the determination of status as an applicable large employer are referred to as full-time equivalent employees (FTEs) lol für mac herunterladen.

An applicable large employer may consist of multiple related entities (such as corporations) due to the application of the aggregation rules. Each such entity is referred to in this preamble and the final regulations as an applicable large employer member herunterladen.

Commenters requested that the threshold for status as an applicable large employer be increased to various numbers of full-time employees (including FTEs) greater than 50 yumpu. The final regulations do not adopt this suggestion as a permanent rule because it is inconsistent with the statutory definition of applicable large employer in section 4980H(c)(2) download videos from url. But see section XV.D.6 of this preamble for 2015 transition relief for certain applicable large employers with fewer than 100 full-time employees (including FTEs) windows media player downloaden 12. Additional comments received on the definition of applicable large employer and modifications to the rules related to the determination of status as an applicable large employer contained in the proposed regulations are described in this section V of the preamble herunterladen auf youtube.