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XV. Transition Relief and Interim Guidance

A. Transition Guidance in the Preamble to the Proposed Regulations

The preamble to the proposed regulations includes transition guidance addressing (1) the application of section 4980H to applicable large employers with non-calendar year plans, [11] (2) salary reduction elections for accident and health plans provided through cafeteria plans with non-calendar year plan years beginning in 2013, (3) for purposes of determining full-time employee status, measurement periods for stability periods starting in 2014, (4) the application of section 4980H to applicable large employer members participating in multiemployer plans, (5) the determination of applicable large employer status for 2014, (6) the application of section 4980H to an offer of coverage to a full-time employee’s dependents, and (7) for purposes of determining full-time employee status, the variable hour employee definition dj herunterladen kostenlos. See 78 FR 218, 236-239. The transition guidance for applicable large employer members participating in multiemployer plans was clarified in the correction to the proposed regulations whatsapp op de computer download. See 78 FR 16445, 16445-16446. The transition guidance in the preamble to the proposed regulations, as corrected, generally applies for 2014 or for the plan year beginning in 2014 (but additional broader transition relief was provided after the issuance of the proposed regulations; see discussion in section XV.B of this preamble.)