XV. Transition Relief and Interim Guidance

E. Interim Guidance With Respect to Multiemployer Arrangements

In response to commenters’ requests for special rules for employers participating in multiemployer plans in view of such plans’ unique operating structures, section IX.D of the preamble to the proposed regulations, as corrected, contains transition guidance that is intended to provide an administratively feasible means for employers that contribute to multiemployer plans to comply with section 4980H mit iphone mp3 von youtube downloaden.

Pursuant to this preamble, employers may rely on the interim guidance described in this section XV.E. This interim guidance is intended to continue the transition guidance originally set forth in section IX.D of the preamble to the proposed regulations, as corrected, and as clarified in this preamble windows 9 kostenlos herunterladen. Any future guidance that limits the scope of the interim guidance will be applied prospectively and will apply no earlier than January 1 of the calendar year beginning at least six months after the date of issuance of the guidance bluetooth driver for free.

This interim guidance applies to an applicable large employer member that is required by a collective bargaining agreement or an appropriate related participation agreement to make contributions, with respect to some or all of its employees, to a multiemployer plan that offers, to individuals who satisfy the plan’s eligibility conditions, coverage that is affordable and provides MV, and that offers coverage to those individuals’ dependents amazon prime filme downloaden auf laptop. Under this interim guidance, the applicable large employer member will not be treated, with respect to employees for whom the employer is required by the collective bargaining agreement or appropriate related participation agreement to make contributions to the multiemployer plan, as failing to offer the opportunity to enroll in MEC to full-time employees (and their dependents) for purposes of section 4980H(a), and will not be subject to an assessable payment under section 4980H(b) download wiso. For purposes of this section XV.E of the preamble, whether the employee is a full-time employee is determined under section 4980H(c)(4), whether coverage is affordable is determined under section 36B(c)(2)(C)(i), and whether coverage provides MV is determined under section 36B(c)(2)(C)(ii) apps herunterladen sony bravia.

For purposes of determining whether coverage under the multiemployer plan is affordable, employers participating in the plan may use any of the affordability safe harbors set forth in the final regulations iobroker log herunterladen. Coverage under a multiemployer plan will also be considered affordable with respect to a full-time employee if the employee’s required contribution, if any, toward self-only health coverage under the plan does not exceed 9.5 percent of the wages reported to the qualified multiemployer plan, which may be determined based on actual wages or an hourly wage rate under the applicable collective bargaining agreement or participation agreement download juke songs.

If any assessable payment were due under section 4980H, it would be payable by a participating applicable large employer member and that member would be responsible for identifying its full-time employees for this purpose (which would be based on hours of service for that employer) pr download. If the applicable large employer member contributes to one or more multiemployer plans and also maintains a single employer plan, the interim guidance applies to each multiemployer plan but not to the single employer plan lachen herunterladen.

One commenter asked whether the rule set out in section IX.D of the preamble to the proposed regulations, as corrected, applies to non-federal governmental multiemployer plans. The commenter noted that the proposed regulations do not define multiemployer plan but that section 414(f)(1) defines a multiemployer plan as a plan (A) to which more than one employer is required to contribute, (B) which is maintained pursuant to one or more collective bargaining agreements between one or more employee organizations and more than one employer, and (C) which satisfies such other requirements as the Secretary of Labor may prescribe by regulation. The commenter asked whether the rule set out in section IX.D of the preamble to the proposed regulations, as corrected, applies to public sector multiemployer plans which are not subject to the jurisdiction of DOL. The rule set out in section IX.D of the preamble to the proposed regulations and in this section of the preamble applies to a multiemployer plan that is not subject to the jurisdiction of DOL if the plan meets the requirements of section 414(f)(1)(A) and (B).