XV. Transition Relief and Interim Guidance

D. Transition Guidance for 2015

3. Shorter Period Permitted for Determining Applicable Large Employer Status for 2015

An applicable large employer is, with respect to a calendar year, an employer that employed an average of at least 50 full-time employees (including FTEs) on business days during the preceding calendar year was passiert beim downloaden. See section 4980H(c)(2); § 54.4980H-2.

Similar to the transition guidance provided in section IX.E of the preamble to the proposed regulations, for the 2015 calendar year, an employer may determine its status as an applicable large employer by reference to a period of at least six consecutive calendar months, as chosen by the employer, during the 2014 calendar year (rather than the entire 2014 calendar year) facebook rechnungen herunterladen. Thus, an employer may determine whether it is an applicable large employer for 2015 by determining whether it employed an average of at least 50 full-time employees (including FTEs) on business days during any consecutive six-month period in 2014 Download steep for free. Whether an employer meets the requirements of the seasonal worker exception, as described in section V.C of this preamble, for purposes of determining applicable large employer status for 2015 is based on the calendar year, rather than on the calendar months chosen by the employer under the 2015 applicable large employer transition guidance, if applicable pc companion. See section V of this preamble for a discussion of the determination of status as an applicable large employer.

This guidance allows employers to choose to use either a period to prepare to count their employees or a period afterward to ascertain and implement the results of the determination, or both app. For example, an employer could use at least six months through August 2014 to determine its applicable large employer status and, if it is an applicable large employer, the period from September through December 2014 to make any needed adjustments to its plan (or to establish a plan) browser opera.

Commenters noted that, under the transition guidance for applicable large employer status in 2014, the hours of service (or lack of hours of service) during the summer season could be taken into account by schools in determining applicable large employer status even though, during the summer, employees may provide no formal, in-school service apple tv sky herunterladen. These commenters expressed concern that this would affect the educational employer’s total number of full-time employees and status as an applicable large employer by overweighting the summer period in relation to the non-summer academic year keynote. The Treasury Department and the IRS understand this concern and have considered various options for addressing these comments in developing this transition guidance, but have concluded that the options for addressing this concern (such as basing the rule on non-consecutive months or applying an employee-by-employee rule such as the employment break period rule set forth in § 54.4980H-3(d)(6)(ii)(B)) would add more complexity and administrative burden than is justified for a rule that applies only for 2015 fortnite spiel kostenlosen.

Also note that in addition to this transition rule, as described in section V.F of this preamble, the final regulations provide with respect to an employee who was not offered coverage at any point in the prior calendar year, if an employer that is an applicable large employer for the first time offers the employee coverage at or before April 1 of the first year in which the employer is an applicable large employer, the employer will not be subject to an assessable payment under section 4980H by reason of its failure to offer coverage to the employee for January through March of that year, provided that in order to avoid an assessable payment under section 4980H(b), the coverage offered on or before April 1 provides MV net iptv.

In addition, section XV.D.6 of this preamble provides 2015 transition relief for certain applicable large employers with fewer than 100 full-time employees (including FTEs). The rule described in this section XV.D.3 of the preamble may be used by an applicable large employer to determine its number of full-time employees (including FTEs) for purposes of the transition rule set forth in section XV.D.6 of this preamble.