Transcription of Section 4980H – Shared Responsibility ... - IRS tax forms
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Section 4980H – Shared Responsibility ... - IRS tax forms
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.
Section 4980H(c)(4) provides that a full-time employee for any month is an employee who is employed on average at least 30 hours of service per week. The final § 4980H regulations (79 FR 8544 (Feb. 12, 2014)) provide two alternative methods for determining if an employee is a full-time employee for purposes of § 4980H: (1) the
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