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I. PURPOSE AND OVERVIEW

I. PURPOSE AND OVERVIEW

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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).

  Notice, Regarding

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