Transcription of Section 4980H – Shared Responsibility for Employers ...
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Section 4980H – Shared Responsibility for Employers ...
1 Section 4980H Shared Responsibility for Employers Regarding Health Coverage Approach to Changes in Measurement Periods or Methods Applicable to an Employee Notice 2014-49 I. PURPOSE This notice describes a proposed approach to the application of the look- back measurement method, which may be used to determine if an employee is a full-time employee for purposes of 4980H of the Internal Revenue Code (Code), in situations in which the measurement period applicable to an employee changes. This change may occur because the employee transfers within the same applicable large employer (or within the same applicable large employer member (ALE member)) from a position to which one measurement period applies to a position to which a different measurement period applies. This situation may also arise when the ALE member modifies the measurement period applicable to a position.
monthly measurement method; and (2) the look-back measurement method. Under the monthly measurement method, an employee generally is treated as a full-time employee for any calendar month in which the employee averages 30 or more hours of service per week. See §54.4980H-3(c)(1). Under the look-back measurement
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