Shareholders David J. Laurent, John R. Washlick and John H. Wilson published an article in the March 2013 issue of Employee Benefit Plan Review.
The article analyzes guidance issued by the IRS and the Departments of Labor and Health and Human Services to employers under the Patient Protection and Affordable Care Act. The guidance focuses on when part-time or seasonal employees must be treated as “full-time” employees and the 90-day waiting period.
Read the full article here – “Defining Full-Time Employees: More Government Health Care Reform Guidance” (Employee Benefit Plan Review – March 2013)
Reprinted with permission from the March 2013 issue of Employee Benefit Plan Review.