Transcription of I. PURPOSE AND OVERVIEW
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Determining Full-Time Employees for Purposes of Shared Responsibility for Employers regarding Health Coverage ( 4980H) notice 2012-58 I. PURPOSE AND OVERVIEW This notice describes safe harbor methods that employers may use (but are not required to use) to determine which employees are treated as full-time employees for purposes of the shared employer responsibility provisions of 4980H of the Internal Revenue Code (Code). Specifically, the administrative guidance in this notice , modifying and expanding on previous guidance, includes a safe harbor method that employers may apply to specified newly-hired employees.
Regarding Health Coverage (§ 4980H) Notice 2012-58 I. PURPOSE AND OVERVIEW This notice describes safe harbor methods that employers may use (but are not required to use) to determine which employees are treated as full-time employees for purposes of the shared employer responsibility provisions of § 4980H of the Internal Revenue Code (Code).
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