XV. Transition Relief and Interim Guidance
D. Transition Guidance for 2015
2. Shorter Measurement Periods Permitted for Stability Period Starting During 2015
For purposes of section 4980H, the term full-time employee means, with respect to any month, an employee who is employed on average at least 30 hours of service per week with an employer diashow software kostenlos herunterladen. Section 4980H(c)(4)(A). Like the proposed regulations, the final regulations include an optional alternative method to determine full-time employee status (for purposes other than determining applicable large employer status) referred to as the look-back measurement method musik spiele kostenlos downloaden. See section VII.C of this preamble for a description of the look-back measurement method.
As an extension of guidance provided in section IX.C of the preamble to the proposed regulations, for purposes of stability periods beginning in 2015,  employers may adopt a transition measurement period that is shorter than 12 consecutive months but that is no less than 6 consecutive months and that begins no later than July 1, 2014, and ends no earlier than 90 days before the first day of the plan year beginning on or after January 1, 2015 (90 days being the maximum permissible administrative period) elster income tax notice. For example, an employer with a calendar year plan may use a measurement period from April 15, 2014, through October 14, 2014 (six months), followed by an administrative period ending on December 31, 2014 basecamp downloaden op ipad.
As a further example, an employer with a plan year beginning April 1 that also elected to implement a 90-day administrative period may use a measurement period from July 1, 2014, through December 31, 2014 (six months), followed by an administrative period ending on March 31, 2015 herunterladen. However, an employer with a plan year beginning on July 1 must use a measurement period that is longer than 6 months to comply with the requirement that the measurement period begin no later than July 1, 2014, and end no earlier than 90 days before the stability period super nintendo games for free. For example, the employer may have a 10-month measurement period from June 15, 2014, through April 14, 2015, followed by an administrative period from April 15, 2015, through June 30, 2015 amazon purchased software.
This transition guidance applies to a stability period beginning in 2015 through the end of that stability period (including any portion of the stability period falling in 2016), and applies to individuals who are employees as of the first day of the transition measurement period animal jam downloaden. For employees hired during or after the transition measurement period described in this section XV.D.2 of the preamble, the general rules for new employees under the look-back measurement method set forth in § 54.4980H-3(d) apply herunterladen.