ER Mandate Final Rule

Summary and Supplementary Information

I. Shared Responsibility for Employers (Section 4980H)

A. In general

B. Previously issued guidance

II. Minimum Essential Coverage, Minimum Value and Affordability (Sections 5000A and 36B)

A. Minimum Essential Coverage (MEC)

B. Minimum Value (MV)

C. Affordability

III star wars the old republic kostenlos downloaden. Reporting Requirements for Applicable Large Employers (Section 6056)
IV. The 90-Day Limit on Waiting Periods (Public Health Service Act Section 2708)
V. Determination of Status as an Applicable Large Employer

A. In General

B. Rules for Employers Not in Existence in Preceding Year

C. Seasonal Workers

D. Application of Employer Aggregation Rules to Determination of Status as an Applicable Large Employer

E. Predecessor Employers

F herunterladen. Administrative Period

G. Full-Time Equivalent Employees

H. Application of Employment Break Period Rules and Special Unpaid Leave Rules to Determination of Applicable Large Employer Status

VI. Hours of Service

A. General Definition of Hours of Service

B. Exclusions From Definition of Hour of Service

1. Volunteer Employees

2. Student Employees

3. Members of Religious Orders

C. Application of Hours of Service to Certain Employees

1 teamspeak herunterladen deutsch. Adjunct Faculty

2. Layover Hours for Airline Industry Employees and Others

3. On-Call Hours

VII. Identification of Full-Time Employees

A. In General

1. Thirty-Hour Threshold

2. Monthly Equivalency

3. Aggregation of Hours of Service Across Applicable Large Employer Members

B. Monthly Measurement Method

C. Look-Back Measurement Method

1. In General

2. Reasonable Expectations With Respect to a New Employee

3. Administrative Period

4 obs download kostenlos. Rules for Full-Time Employee’s Stability Periods That Are Longer Than the Associated Measurement Periods

5. Employee Categories To Which Different Measurement and Stability Periods May Be Applied

6. Variable Hour Employees

7. Temporary Staffing Firms

8. Seasonal Employees

9. Modification of Measurement Periods or Stability Periods To Consolidate Coverage Entry Dates

10. Change in Employment Status

11. New Employees Who Are Neither Variable Hour Employees nor Seasonal Employees

12 as from youtube music. Clarifications Regarding the Initial Measurement Period

13. Periods of Time Between Stability Periods

D. Clarification of Periods During Which Section 4980H Liability Does Not Apply

E. Rehire Rules and Break-in-Service Rules for Continuing Employees

1. Rehire Rules

2. Break-in-Service Rules for Continuing Employees (Special Unpaid Leave Rule and Employment Break Period Rule)

F. Short-Term and High-Turnover Employees

1. Short-Term Employees

2. Employees in High-Turnover Positions

G microsoft picture manager download kostenlos. Employers Using Different Methods of Identifying Full-Time Employees for Different Categories of Employees

VIII. Affordability and Affordability Safe Harbors

A. Affordability Safe Harbors

B. Form W-2 Wages Safe Harbor

C. Rate of Pay Safe Harbor

D. Federal Poverty Line Safe Harbor

IX. Offers of Coverage

A. In General

B. Application to Multiemployer and Single Employer Taft-Hartley Plans, Multiple Employer Welfare Arrangements (MEWAs) and Other Similar Arrangements

X. Assessment and Payment of Section 4980H Liability
XI. Definition of Dependent

A download for free fps shooter. In General

B. Foster Children and Stepchildren

C. Treatment During Month in Which Dependent Attains Age 26

D. Citizens or Nationals of Other Countries

XII. Worker Classification and Section 4980H
XIII. Particular Positions of Employment

A. Home Care Workers

B. Section 3508 Employees

XIV. International Issues

A. Foreign States and International Organizations

B buddenbrooks. Employees Holding H-2A and H-2B Visas

C. Employees Performing Services on Cruise Ships

D. Modifications to the Definition of Hours of Service

E. Employees Transferring From a Domestic Applicable Large Employer Member to a Foreign Applicable Large Employer Member (or Vice Versa)

XV. Transition Relief and Interim Guidance

A. Transition Guidance in the Preamble to the Proposed Regulations

B. Transition Guidance for 2014—Notice 2013-45

C auto bilder kostenlos downloaden. Section 125 Non-Calendar Year Guidance

D. Transition Guidance for 2015

1. Non-Calendar Year Plans

2. Shorter Measurement Periods Permitted for Stability Period Starting During 2015

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

4. Offer of Coverage for January 2015

5. Coverage for Dependents

6. 2015 Transition Relief for Applicable Large Employers With Fewer Than 100 Full-Time Employees (Including FTEs)

7 pferde spiele kostenlos herunterladen pc. Limited 2015 Section 4980H(a) Transition Relief

E. Interim Guidance With Respect to Multiemployer Arrangements

XVI. Effective Dates and Reliance