VII. Identification of Full-Time Employees

C. Look-Back Measurement Method

9. Modification of Measurement Periods or Stability Periods To Consolidate Coverage Entry Dates

Commenters requested that the initial measurement period be modified to account for plan designs that consolidate employees into particular entry dates, such as the first day of a pay period, the first day of the month, etc sport bild app herunterladen. Specifically these commenters requested that the initial measurement period be permitted to begin on the employee’s start date in a period, such as a calendar quarter, but end on a common date, such as 12 months after the beginning of the calendar quarter, and employers be allowed to couple this approach with a uniform stability period herunterladen. This proposed structure would often result in a stability period significantly longer than the associated measurement period. In this example, all employees starting during the calendar quarter would have a 12 month stability period, whether they started in the first month of the quarter or the last month of the quarter itunes op windows pc. With respect to an employee who does not have sufficient hours of service to be classified as a full-time employee, the Treasury Department and the IRS have consistently stated that it is not appropriate to apply that status for a longer period than the measurement period download font word mac. In addition, the proposed approach would add considerable complexity to the rules governing the look-back measurement method. However, consistent with the proposed regulations, the final regulations provide that the initial measurement period for a new variable hour employee or new seasonal employee may begin on the employee’s start date or any date after that up to and including the first day of the first calendar month following the employee’s start date (or, if later, as of the first day of the first payroll period beginning on or after the employee’s start date) biblatex herunterladen. Effectively, this allows employers to group new hires into 12 groups throughout the year for purposes of determining the initial measurement period. For these reasons, the final regulations retain the rule in the proposed regulations and do not adopt the commenters’ suggestion herunterladen.