Determining Full-Time Employees for Purposes of Shared Responsibility for Employers Regarding Health Coverage (§ 4980H)

August 31, 2012
On August 31, 2012, the IRS released Notice 2012-58. It 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 Section 4980H of the Internal Revenue Code (Code). Specifically, guidance is provided that includes a safe harbor method that employers may apply to specified newly- hired employees. Section 4980H was added to the Code by § 1513 of the Patient Protection and Affordable Care Act (Affordable Care Act) (enacted March 23, 2010, Pub. L . . .