7/24/2013

Many employers have been confused about how the IRS will calculate the number of full-time employees, especially at businesses where employee hours fluctuate. Proposed regulations allow employers to choose a measurement period over which to average the employee’s weekly hours, followed by a stability period of equal duration. Problems arise in determining when to offer insurance to employees who qualify, experts say, but the IRS may use the mandate delay to clarify the rules.

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