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Search results with tag "4980h"
Section 4980H – Shared Responsibility for Employers ...
www.irs.govmeasurement period, which is used for new variable hour, seasonal, or part-time employees. 2 Each ALE member (that is, each separate entity within a group of entities that constitutes a single applicable large employer) may establish different measurement methods or may use measurement periods that differ in duration or that
Further Guidance on the Application of the Group Health ...
www.irs.govresponsibility provisions of § 4980H, including the identification of employee contributions when employers offer HRAs, flex credits, opt-out payments, or fringe benefit payments required under the McNamara-O’Hara Service Contract Act or other similar laws, the application of the adjusted 9.5 percent affordability threshold under