XV. Transition Relief and Interim Guidance
D. Transition Guidance for 2015
4. Offer of Coverage for January 2015
The final regulations provide, in general, that if an applicable large employer member fails to offer coverage to a full-time employee for any day of a calendar month, that employee is treated as not offered coverage during that entire month at sky go filme. See § 54.4980H-4(c).
The Treasury Department and the IRS understand that many employers offer coverage for a new year effective as of the first day of the first pay period beginning on or after the first day of the year, and that questions have arisen as to whether a full-time employee will be treated as having been offered coverage for the first month to which section 4980H applies if the offer of coverage applies no later than the first day of the first payroll period that begins in that month all images from pinterest.
Solely for purposes of January 2015, if an applicable large employer member offers coverage to a full-time employee no later than the first day of the first payroll period that begins in January 2015, the employee will be treated as having been offered coverage for January 2015 kalender 2020 excel kostenlos download. This transition guidance, which was not contained in the preamble to the proposed regulations, applies only for January 2015.