The document discusses how the Affordable Care Act, or ACA, will affect employers in 2014 and 2015. It covers the status of the individual mandate, details of the employer mandate including the "pay or play" provisions, and how to determine if an employer is an applicable large employer subject to the mandate. It provides an overview of key deadlines and guidelines for employers to determine their responsibilities and penalties under the ACA.
The Affordable Care Act – Compliance Challenges for EmployersWinston & Strawn LLP
In King v. Burwell, the Supreme Court upheld the availability of subsidies to individuals in states that use federal healthcare exchanges under the Affordable Care Act (ACA). This decision has important implications for employers due to how employer penalties are triggered under the ACA. While the decision may not be beneficial to employers in the short term, employers can now act with certainty in working to comply with coverage requirements under the ACA.
Erin Kartheiser and Steve Flores from our executive compensation and employee benefits practice presented a practical, interactive presentation that reviewed the impact of the Supreme Court’s decision, compliance challenges facing employers, and areas of potential risk.
6 Facts/Updates You Must Know About the Employer Mandatebenefitexpress
This webinar covers:
• What is a large employer and how to determine it?
• Coverage requirements
• Penalties
• Who is a full time employee and how to determine it?
• Who is a variable hour employee?
• Reporting requirements
– Health care reform
• Play or pay: final rules
• Employer reporting: final rules
• 90-day waiting period: final rules
• Other health care reform updates
– Executive compensation issues
What Is Life After Coronavirus? Working Through The PPP Loan Forgiveness Appl...Rea & Associates
Doug Houser and Paul McEwan of the SBA & PPP Loan Task Force at Rea & Associates are back and, with the official release of the Paycheck Protection Program (PPP) Loan Forgiveness Application by the Small Business Administration, are ready to present a special 90-minute, interactive webcast that will help you make sense of the application while providing much-needed clarity on a variety of factors pertaining to PPP Loans.
Be sure to join Doug and Paul as they walk attendees through the formal application and attempt to explain the various complexities found within this document. Specifically, during this presentation, you will hear:
- Discussion about the most recent official guidance of the PPP Loan and how to navigate PPP Forgiveness.
- A complete review of the PPP Forgiveness Application.
- About PPP Forgiveness Application's Critical Issues/FAQ’s.
- How to protect your business through risk mitigation and building a file.
The Affordable Care Act – Compliance Challenges for EmployersWinston & Strawn LLP
In King v. Burwell, the Supreme Court upheld the availability of subsidies to individuals in states that use federal healthcare exchanges under the Affordable Care Act (ACA). This decision has important implications for employers due to how employer penalties are triggered under the ACA. While the decision may not be beneficial to employers in the short term, employers can now act with certainty in working to comply with coverage requirements under the ACA.
Erin Kartheiser and Steve Flores from our executive compensation and employee benefits practice presented a practical, interactive presentation that reviewed the impact of the Supreme Court’s decision, compliance challenges facing employers, and areas of potential risk.
6 Facts/Updates You Must Know About the Employer Mandatebenefitexpress
This webinar covers:
• What is a large employer and how to determine it?
• Coverage requirements
• Penalties
• Who is a full time employee and how to determine it?
• Who is a variable hour employee?
• Reporting requirements
– Health care reform
• Play or pay: final rules
• Employer reporting: final rules
• 90-day waiting period: final rules
• Other health care reform updates
– Executive compensation issues
What Is Life After Coronavirus? Working Through The PPP Loan Forgiveness Appl...Rea & Associates
Doug Houser and Paul McEwan of the SBA & PPP Loan Task Force at Rea & Associates are back and, with the official release of the Paycheck Protection Program (PPP) Loan Forgiveness Application by the Small Business Administration, are ready to present a special 90-minute, interactive webcast that will help you make sense of the application while providing much-needed clarity on a variety of factors pertaining to PPP Loans.
Be sure to join Doug and Paul as they walk attendees through the formal application and attempt to explain the various complexities found within this document. Specifically, during this presentation, you will hear:
- Discussion about the most recent official guidance of the PPP Loan and how to navigate PPP Forgiveness.
- A complete review of the PPP Forgiveness Application.
- About PPP Forgiveness Application's Critical Issues/FAQ’s.
- How to protect your business through risk mitigation and building a file.
PPACA Complex Issues and Advanced Topics Part 1 - SlidesBenefitMall
Executive Vice President Michael Gomes provides the knowledge and insight every business owner should know to remain compliant with the Patient Protection and Affordable Care Act (PPACA).
More specifically, the webcast is the first of a two-part series designed to address information these groups need to know on the following topics:
• Important dates employers must know to comply with PPACA provisions
• Which employee groups should receive health insurance coverage
• Union employee rules
• Employer “no coverage” and “unaffordability penalties”
• Safe harbor rules
This webinar covered how the changes in FLSA regulations will affect businesses, including which employees are now exempt or nonexempt from overtime pay.
Whether you employ 10 or 10,000, the “exempt/non-exempt” overtime rules have always been a perplexing HR problem- a problem that will become more complex with new Regulations from the U.S. Department of Labor. This presentation discussed the new changes going into effect this year, their details and their impacts.
Fraser Trebilcock attorneys Beth Latchana and Mark Kellogg spoke this week at the Institute of Continuing Legal Education’s 27th Annual Tax Conference. In their overview of health care reform, they detailed most important aspects of the ACA, including: the health insurance marketplace, employer classification, the Pay or Play Mandate, reporting requirements, group health plan mandates, the individual insurance mandate, the Small Business Health Option Program, and the Small Business Health Care Affordability Tax Credits.
Top 5 Labor and Employment Law Trends for 2017Snag
Between a new president taking office, big labor and employment law changes and overtime regulations (on, then off), 2017 is sure to be a year of change for hourly employers.
The temporary (for now) blocking of the new overtime regulations, growth of Ban the Box legislation, newly-released Form I-9 and recent developments under the Americans with Disabilities Act and Family (ADA) and Medical Leave Act (FMLA) are making it increasingly difficult to stay compliant in an ever-changing employment landscape
Check out our “Top 5 Labor and Employment Law Trends for 2017” webinar presentation, featuring Ogletree Deakins, the nation’s leading labor and employment law firm to:
-- Learn how the top five labor and employment law trends will impact the way you screen, hire and manage workers in 2017
-- Understand your options now that a federal judge has temporarily blocked the new wage & hour/overtime law from taking effect on December 1, 2016
-- Find out how new Form I-9 and Ban the Box employment legislation will affect your current hiring processes
-- See how technology can help you ensure 100% screening and hiring compliance across all of your locations
Payroll Webinar: What You Need to Know about Benefits TaxationAscentis
You will learn the payroll department’s responsibilities pertaining to the set-up of employee benefits, including retirement, health and welfare and other benefits. You will learn what payroll department staff need to know when tax withholding needs to occur and how to communicate the tax withholding effectively to employees. Learn how to be proactive on employee taxation issues with management and prevent surprises.
The Affordable Care Act (“ACA”) is currently effective for employers who had 100 or more full time equivalent employees (FTEs) in 2014. Employers who have 50 or more FTEs in 2015 will be subject to the ACA on January 1, 2016
Have you reached that threshold in small business ownership where you’re able to acknowledge that you’re not a superhero? That’s practically what you’d have to be to successfully grow your business and perfectly manage the day-to-day administrative duties at the same time. If you’re like other smart business owners, you’ve embraced your mere mortal status and elected to outsource human resources and the tedious tasks associated with it to a Professional Employer Organization (PEO).
PPACA Complex Issues and Advanced Topics Part 1 - SlidesBenefitMall
Executive Vice President Michael Gomes provides the knowledge and insight every business owner should know to remain compliant with the Patient Protection and Affordable Care Act (PPACA).
More specifically, the webcast is the first of a two-part series designed to address information these groups need to know on the following topics:
• Important dates employers must know to comply with PPACA provisions
• Which employee groups should receive health insurance coverage
• Union employee rules
• Employer “no coverage” and “unaffordability penalties”
• Safe harbor rules
This webinar covered how the changes in FLSA regulations will affect businesses, including which employees are now exempt or nonexempt from overtime pay.
Whether you employ 10 or 10,000, the “exempt/non-exempt” overtime rules have always been a perplexing HR problem- a problem that will become more complex with new Regulations from the U.S. Department of Labor. This presentation discussed the new changes going into effect this year, their details and their impacts.
Fraser Trebilcock attorneys Beth Latchana and Mark Kellogg spoke this week at the Institute of Continuing Legal Education’s 27th Annual Tax Conference. In their overview of health care reform, they detailed most important aspects of the ACA, including: the health insurance marketplace, employer classification, the Pay or Play Mandate, reporting requirements, group health plan mandates, the individual insurance mandate, the Small Business Health Option Program, and the Small Business Health Care Affordability Tax Credits.
Top 5 Labor and Employment Law Trends for 2017Snag
Between a new president taking office, big labor and employment law changes and overtime regulations (on, then off), 2017 is sure to be a year of change for hourly employers.
The temporary (for now) blocking of the new overtime regulations, growth of Ban the Box legislation, newly-released Form I-9 and recent developments under the Americans with Disabilities Act and Family (ADA) and Medical Leave Act (FMLA) are making it increasingly difficult to stay compliant in an ever-changing employment landscape
Check out our “Top 5 Labor and Employment Law Trends for 2017” webinar presentation, featuring Ogletree Deakins, the nation’s leading labor and employment law firm to:
-- Learn how the top five labor and employment law trends will impact the way you screen, hire and manage workers in 2017
-- Understand your options now that a federal judge has temporarily blocked the new wage & hour/overtime law from taking effect on December 1, 2016
-- Find out how new Form I-9 and Ban the Box employment legislation will affect your current hiring processes
-- See how technology can help you ensure 100% screening and hiring compliance across all of your locations
Payroll Webinar: What You Need to Know about Benefits TaxationAscentis
You will learn the payroll department’s responsibilities pertaining to the set-up of employee benefits, including retirement, health and welfare and other benefits. You will learn what payroll department staff need to know when tax withholding needs to occur and how to communicate the tax withholding effectively to employees. Learn how to be proactive on employee taxation issues with management and prevent surprises.
The Affordable Care Act (“ACA”) is currently effective for employers who had 100 or more full time equivalent employees (FTEs) in 2014. Employers who have 50 or more FTEs in 2015 will be subject to the ACA on January 1, 2016
Have you reached that threshold in small business ownership where you’re able to acknowledge that you’re not a superhero? That’s practically what you’d have to be to successfully grow your business and perfectly manage the day-to-day administrative duties at the same time. If you’re like other smart business owners, you’ve embraced your mere mortal status and elected to outsource human resources and the tedious tasks associated with it to a Professional Employer Organization (PEO).
Find the time you need to tend to the business you love by shedding administrative tasks such as payroll processing, workers’ comp & safety, benefits reconciliation and state unemployment claims.
Intelligent and intuitive software technology can help companies by providing advanced online tools to monitor and manage employees, automate tedious manual HR procedures, and offer employees greater personal autonomy and development opportunities.
عثمان بن عفان
نسبه
هو عثمان بن أبي العاص بن أمية بن عبد شمس بن عبد مناف بن قصي بن كلاب بن مرّة بن كعب بن لؤي بن غالب.
يجتمع نسبه مع الرسول الله في الجد الخامس من جهة أبيه.
عفان بن أبي العاص بن أمية بن عبد شمس بن عبد مناف.
فهو قرشي أموي.
من هو عثمان بن عفان؟
(47 ق.هـ - 35 هـ / 577 - 656 م)
مولده في مكة بعد عام الفيل في السنة السادسة
ثالث الخلفاء الراشدين.
أحد العشرة بالجنة.
أسلمه كان عمره قد تجاوز الثلاثين. دعاه أبو بكر الصديق إلى الإسلام.
• ولي عثمان الخلافة وعمره 68 عامًا.
كنيته أبا عمرو.
لقبه بذو النورين المبشرين لأنه تزوج اثنتين من بنات الرسول: رقية ثم بعد وفاتها أم كلثوم.
صفة عثمان بن عفان الخَلْقِيَة
رجل ليس بالقصير ولا بالطويل
كث اللحية عظيمها
عظيم الكراديس وما بين المنكبين
كثير شعر الرأس
طويل الذراعين
شعره قد كسا ذراعيه
جعد الشعر أحسن الناس ثغرًا حسن الوجه، والراجح أنه أبيض اللون، وقد قيل أسمر اللون.
صفة عثمان بن عفان الخُلُقِيَة
الجود والكرم وشديد الحياء.
(إن عثمان رجل حيي وإني خشيت إن أذنت له على تلك الحال لا يُبلغ إليّ حاجته).
(ألا أستحي ممن تستحي منه الملائكة).
من إسهام عثمان بن عفانبئر رومة
توسعة المسجد النبوي
جمعه للقرأن الكريم
وتوسيع الدولة الإسلامية
Are You Ready for the Next Wave of Health Care Reform?Bret Clark
Practical overview of what employers should be doing to avoid ACA shared responsibility penalties; how to track full-time employees; ACA reporting requirements; analysis of developing health plan structures.
ACA TRACK is a end to end solution that provides variable hour, part-time and seasonal employee tracking. ACA TRACK automatically provides notification of coverage for newly eligible employees and digitally tracks the delivery and acceptance. In addition, ACA TRACK will track all data (Payroll, Eligibility and LOA) and complete the 1094-C for employers. ACA TRACK provides a live dashboard which will financially project future cost based on current and trending work hours.
Don't fall in the trap of "We can do ACA Compliance" make sure you have a end to end solution.
www.acatrack.net
888-603-4289
Affordable Care Act: Overview of New Requirements for 2015Sikich LLP
2015 is the first year employers can be fined for not complying with the reporting requirements set out by the Affordable Care Act (Obamacare). Get an overview of these new requirements in this eBook
Please note: Seasonal employees ARE counted in the calculation for FTEs for the month that they work. However, if they work less than 120 days and cause the 50 FT threshold to be breached, then the employer is not considered a large employer.
Implementing Health Care in 2014: It’s Far More Than Just a ‘Pay or Play’ Decision
On June 19, 2013, the Minnesota Chamber of Commerce hosted a workshop on the new health care reform law. This presentation outlines what small employers need to know about the law changes.
This webinar covers: the rules in how to determine full time status | large employer status | who is full-time to offer coverage | measurement periods | change in status | the effect on reporting.
The Affordable Care Act (ACA) is here. Are you ready? At the Infinity Software 2014 User Group Conference, attendees had the opportunity to learn about the practical implications of the ACA and how integrated payroll-HRIS-TLM can help your clients comply with key components of the ACA and the fast approaching employer reporting requirements.
The Affordable Care Act (ACA) is here. Are you ready? Learn about the practical implications of the ACA and
how integrated payroll-HRIS-TLM can help your clients comply with key components of the ACA and the fast
approaching employer reporting requirements.
Affordable Care Act: Preparing for the 2015 Tax ProvisionsSkoda Minotti
This presentation discusses issues that employers who will be subject to the Affordable Care Act must prepare for, including:
1. Determining which employees must be offered coverage
2. Analyzing payroll to determine the amount that can be charged to employees
3. Creating a record to respond to potential IRS assessments of excise tax
Employers need to be aware that decisions they are making now about the size and make-up of their workforce will affect whether they exceed the 50 employee threshold that triggers the "pay or play" penalty in the Affordable Care Act. This presentation will focus on strategies for avoiding or minimizing exposure to the penalties under the Act.
Here at BambooHR we don't claim to be ACA consultants; however, we are employee data experts, so we want to help with ACA where we can. We’re not only beefing up some of our existing features and reporting to help make your life easier when you’re preparing ACA forms, but we’re also adding some nice tools to save you time as you enter the world of ACA compliance. In this webinar we will review some of the key points of the ACA Employer Mandate and even walk you through how we are going to comply with ACA here at BambooHR!
Are you ready for the upcoming Affordable Care Act changes? In 2015, employers will assume additional responsibilities, and not understanding how they work can be costly.
In this 30-minute presentation, WEA Trust experts Diane Craney and Rachel Carabell will explain what new penalties, waiting periods, reporting and benefits you can expect. You’ll leave with a solid understanding of how best to prepare for 2015.
Similar to PPACA Update: How The Affordable Care Act Will Affect Employers (20)
Welcome to TechSoup New Member Orientation and Q&A (May 2024).pdfTechSoup
In this webinar you will learn how your organization can access TechSoup's wide variety of product discount and donation programs. From hardware to software, we'll give you a tour of the tools available to help your nonprofit with productivity, collaboration, financial management, donor tracking, security, and more.
Instructions for Submissions thorugh G- Classroom.pptxJheel Barad
This presentation provides a briefing on how to upload submissions and documents in Google Classroom. It was prepared as part of an orientation for new Sainik School in-service teacher trainees. As a training officer, my goal is to ensure that you are comfortable and proficient with this essential tool for managing assignments and fostering student engagement.
How to Make a Field invisible in Odoo 17Celine George
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
Embracing GenAI - A Strategic ImperativePeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
Biological screening of herbal drugs: Introduction and Need for
Phyto-Pharmacological Screening, New Strategies for evaluating
Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
for Anti-inflammatory, Antiulcer, Anticancer, Wound healing, Antidiabetic, Hepatoprotective, Cardio protective, Diuretics and
Antifertility, Toxicity studies as per OECD guidelines
Palestine last event orientationfvgnh .pptxRaedMohamed3
An EFL lesson about the current events in Palestine. It is intended to be for intermediate students who wish to increase their listening skills through a short lesson in power point.
Introduction to AI for Nonprofits with Tapp NetworkTechSoup
Dive into the world of AI! Experts Jon Hill and Tareq Monaur will guide you through AI's role in enhancing nonprofit websites and basic marketing strategies, making it easy to understand and apply.
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
Honest Reviews of Tim Han LMA Course Program.pptxtimhan337
Personal development courses are widely available today, with each one promising life-changing outcomes. Tim Han’s Life Mastery Achievers (LMA) Course has drawn a lot of interest. In addition to offering my frank assessment of Success Insider’s LMA Course, this piece examines the course’s effects via a variety of Tim Han LMA course reviews and Success Insider comments.
PPACA Update: How The Affordable Care Act Will Affect Employers
1. PPACA Update:
How The Affordable Care Act Will
Affect Employers
Seth Perretta
Principal, Co-Chair of the Health Practice Group
Groom Law Group
April 24, 2014
2. We
will
cover...
• Status
of
the
individual
mandate
• Employer
mandate
or
“pay
or
play”
• Brief
refresher
on
“pay”
or
“play”
choice
• How
to
determine
whether
you
are
subject
to
the
employer
mandate
• Overview
of
the
recently
issued
final
regula@ons
• Treatment
of
various
types
of
workers
• Seasonal
employees
• Short-‐term,
non-‐seasonal
hires
• State
of
public
and
private
exchanges
2
3. • Originally
scheduled
to
take
effect
on
January
1,
2014
• Now
scheduled
to
take
effect
on
January
1,
2015
• Generally
requires
that
all
nonexempt
individuals
be
enrolled
in
“minimum
essen@al
coverage”
or
pay
a
tax
penalty
Individual
Mandate
4. • Originally
effec@ve
for
2014,
but
delayed
for
one
year
• Now
scheduled
to
take
effect
on
January
1,
2015
• Addi@onal
delay
for:
• Qualifying
sponsors
of
non-‐calendar
year
plans
• Qualifying
employers
with
50-‐99
full-‐@me
(FTs)
and
full-‐@me
equivalent
(FTE)
employees
• Limited
transi@on
relief
for
the
“A-‐Penalty”
“Pay
or
Play”
5. • Two
separate
penal@es:
• 4980H(a)
or
“A-‐Penalty”
• 4980H(b)
or
“B-‐Penalty”
“Pay
or
Play”
6. • A-‐Penalty
(4980H(a))
• Some@mes
referred
to
as
the
“offering
requirement”
• General
rule
=
An
employer
must
offer
“minimum
essen@al
coverage”
(MEC)
to
95%
of
its
4980H-‐defined
full-‐@me
employees
“(and
their
dependents)”
or
risk
a
penalty
equal
to
(i)
$2,000,
mul@plied
by
(ii)
the
number
of
full-‐@me
employees
minus
30
• **
Certain
transi@on
relief
through
close
of
2015
plan
year
was
provided
**
“Pay
or
Play”
7. Birth
Child
Up
to
Age
26
Adopted
Child
Up
to
Age
26
Step-‐
children
Foster
Children
All
Children
age
26+
4980H “Dependents”
Yes
NO
Spouse
**
Note:
Special
2015
TransiUon
Relief
“Pay
or
Play”
8. • B-‐Penalty
(4980H(b))
• General
rule
=
Even
if
an
employer
sa@sfies
the
offering
requirement
(i.e.,
avoids
the
A-‐Penalty),
if
the
employer
fails
to
offer
affordable
and
minimum
value
coverage
to
a
full-‐@me
employee,
it
can
risk
a
B-‐Penalty
generally
equal
to
$3,000
per
year
for
that
employee
“Pay
or
Play”
9. • 4980H
Applies
to
“applicable
large
employers”
or
ALEs
• Who
is
an
ALE?
• An
employer
that
employed
on
average
at
least
50
full-‐@me
employees
(FTs)
or
full-‐
@me
equivalents
(FTEs)
during
the
preceding
calendar
year
• Note:
Special
seasonal
worker
excep@on
• ALSO,
special
transi@on
rule
for
2015
• Things
to
keep
in
mind:
• ALE
status
is
determined
using
IRS
80%
controlled
group
rules
• But
once
ALE
status
is
determined,
each
ALE
member
gets
its
own
“pay
or
play”
decision
Subject
Employers:
ALEs
10. • To
determine
ALE
status,
you
need
to
take
the
following
steps:
1. For
each
calendar
month
last
year:
• Determine
the
client
employer’s
number
of
full-‐@me
employees
across
its
controlled
group
• Determine
the
client
employer’s
number
of
full-‐@me
equivalent
employees
2. Add
up
the
number
of
FTs
and
FTEs
for
all
12
months
of
last
year
and
divide
by
12
Subject
Employers:
ALEs
11. Preceding
Calendar
Year
Jan
Feb
Mar
Apr
May
Jun
July
Aug
Sept
Oct
Nov
Dec
Total
#
Full-‐Time
Employees
34
42
53
51
37
39
41
44
50
51
48
46
N/A
#
FT
Equivalents
12.6
12.9
10.3
10.5
14.2
12.3
9.3
10.0
10.3
13.2
12.8
13.2
N/A
Total
Number
46.6
54.9
63.3
61.5
51.2
51.3
50.3
54.0
60.3
64.3
60.8
59.2
677.7
#
of
Full-‐Time
Employees/Equivalents
During
the
Preceding
Calendar
Year:
677.7
divided
by
12
=
56.48
Subject
Employers:
ALEs
12. • Full-‐Time
Employee
(FT)
• Defini@on:
Worked
on
average
120
hours
during
the
calendar
month
at
issue
• NOTE:
This
is
NOT
the
same
defini@on
of
FT
that
applies
in
second
step
of
analysis,
i.e.,
when
determining
TO
WHOM
qualifying
coverage
must
be
provided.
(That
defini@on
uses
30
hours/wk
or
130
hours/month).
Subject
Employers:
ALEs
13. • Full-‐Time
Equivalent
Employee
(FTE)
• For
each
calendar
month
in
the
preceding
calendar
year,
add
up
all
hours
worked
by
non-‐FTs
(up
to
a
maximum
of
120
hours
per
employee)
and
divide
by
120.
Subject
Employers:
ALEs
14. • “Hour
of
service”
includes:
• Hours
Worked
–
Each
hour
for
which
the
employee
is
paid,
or
en@tled
to
payment,
“for
the
performance
of
du@es;”
AND
• Paid-‐Time
Off
–
Each
hour
for
which
the
employee
is
paid,
or
en@tled
to
payment,
for
the
period
of
@me
due
to
vaca@on,
holiday,
illness,
incapacity
(including
disability),
layoff,
jury
duty,
military
duty,
or
leave
of
absence
• Notes:
• ALL
paid
leave
gets
counted
• Final
regs
include
rules
for
non-‐hourly
and
commissions-‐based
employees
• Final
regula@ons
include
certain
methods
to
credit
hours
(i.e.,
actual
count,
days-‐worked
equivalency,
weeks-‐worked
equivalency)
Subject
Employers:
ALEs
15. • For
employers
with
50-‐99
full-‐@me
employees
(FTs)
or
full-‐
@me
equivalent
(FTEs),
the
en@re
mandate
may
be
delayed,
if
certain
criteria
are
sa@sfied
• For
employers
that
can
fit
within
the
transi@on
relief,
they
will
not
be
subject
to
the
A-‐Penalty
or
the
B-‐Penalty
• BUT,
numerous
requirements
apply
in
order
to
qualify
for
the
delay,
so
be
careful!!
What
Was
Delayed?
16. • To
qualify
for
the
50-‐99
FT/FTE
delay,
what
requirements
apply?
1. From
2/9/14
through
12/31/14,
the
employer
CANNOT
reduce
the
size
of
its
workforce
or
the
overall
hours
of
service
of
its
employees
to
get
below
the
99-‐count
threshold
• Unless
for
business
reasons
2. During
what
is
called
the
“coverage
maintenance
period,”
the
employer
CANNOT
eliminate
or
materially
reduce
the
health
coverage,
if
any,
it
offered
as
of
2/9/14
3. The
employer
must
cer@fy
on
a
prescribed
form
that
it
meets
these
requirements
What
Was
Delayed?
17. • What
else
was
delayed?
Nothing…
• But
a
host
of
addi@onal
transi@onal
rules
were
provided
for
2015
(which
is
sort
of
like
a
delay)
What
Was
Delayed?
18. • Fiscal
plan
year
transi@on
relief
• Shorter
measurement
period
permined
for
use
with
2015
stability
period
• Shorter
period
for
determining
ALE
status
for
2015
• Offer
of
coverage
for
January
2015
can
be
@ed
to
first
payroll
period
commencing
in
2015
• Offer
of
coverage
for
dependents
• Special
A-‐Penalty
transi@on
relief
TransiUon
Rules
19. • Special
A-‐Penalty
transiUon
relief
• What
does
the
relief
provide?
• So
long
as
the
ALE
member
offers
MEC
to
at
least
70%
of
its
full-‐@me
employees
(and
children,
as
required
under
the
transi@on
relief),
then
no
A-‐Penalty
applies
–
• Through
12/31/15
for
calendar
year
plans
• Through
close
of
2015
plan
year
for
non-‐calendar
year
plans
• Also,
the
A-‐Penalty
is
reduced
by
the
ALE’s
allocable
share
of
80
full-‐@me
employees
rather
than
just
30
TransiUon
Rules
20. • Special
A-‐Penalty
transiUon
relief
• What
does
the
relief
provide?
• HOWEVER,
it
is
important
to
note
that
there
is
no
corresponding
B-‐
Penalty
relief!!!
• Thus,
the
employer
could
be
on
the
hook
for
the
penal@es
equal
to
$3,000
per
employee
for
any
employee
that
goes
to
the
exchange
and
gets
subsidized
individual
coverage
• Most
likely
helpful
on
issue
of
worker
misclassifica@on
TransiUon
Rules
21. • New
rule
for
first-‐year
ALEs
• New
monthly
measurement
method
• New
seasonal
employee
defini@on
• Clarified
treatment
of
short-‐term,
non-‐seasonal
hires
• Modifica@ons
to
change
in
status
and
break
in
service
rules
Overview
of
Notable
Changes
22. • To
different
categories
of
workers,
such
as:
• Full-‐@me
employees
• Part-‐@me
employees
• Variable
hour
employees
• Seasonal
employees
• Short-‐term,
non-‐seasonal
employees
How
Does
It
Apply?
23. • Full-‐Time
Employee
• Defini@on
=
An
employee
reasonably
expected
to
work
a
full-‐@me
schedule
(using
30
hr/wk
–
130
hr/month
defini@on)
• Generally,
must
offer
coverage
to
a
full-‐@me
employee
by
the
first
day
of
the
fourth
full
month
following
hire
• Excep@ons
if
using
“look
back”
method
and
there
is
a
change
in
status
How
Does
It
Apply?
24. • Part-‐Time
Employee
• New
defini@on
included
in
the
final
regula@ons
• Part-‐@me
=
A
new
employee
who
is
reasonably
expected
at
the
employee’s
start
date
not
to
be
a
full-‐@me
employee
• Generally
treated
just
like
a
variable
hour
employee
How
Does
It
Apply?
25. • Variable
Hour
Employee
• Defini@on
=
An
employee
not
reasonably
expected
to
work
a
full-‐@me
schedule
(using
30
hr/wk–130
hr/month
defini@on)
• Final
regs:
Facts
and
circumstances
test,
but
factors
to
consider
include:
• Whether
the
employee
is
replacing
an
employee
who
was
or
was
not
a
full-‐@me
employee
• The
extent
to
which
employees
in
the
same
or
comparable
posi@ons
are
or
are
not
full-‐
@me
employees
• Whether
job
was
adver@sed,
or
otherwise
communicated
to
the
new
hire
or
otherwise
documented
as
full-‐@me
• Consider
crea@ng
wrinen
job
descrip@ons
for
variable
hour
employees
that
explicitly
set
out
the
hours
expecta@on
How
Does
It
Apply?
26. • Variable
Hour
Employee
• How
4980H
applies
to
these
employees
depends
on
whether
the
employer
plans
to
use
the
“look-‐back”
measurement
method
or
the
new
monthly
measurement
method
• If
using
the
“look-‐back”
measurement
method:
Can
apply-‐up
to
a
12
month
measurement
period
for
determining
full-‐@me
status
• If
using
new
monthly
measurement
method:
Must
have
offered
coverage
in
advance
for
any
calendar
month
in
which
the
variable
hour
employee
works
a
full-‐@me
schedule
(subject
to
once
per-‐employment-‐term
3-‐month
non-‐assessment
period)
How
Does
It
Apply?
27. • Seasonal
Employee
• Proposed
regula@ons
permined
employers
to
use
a
good
faith
interpreta@on
for
determining
who
is
a
“seasonal
employee”
• An
employee
is
permined
under
the
final
regula@ons
to
apply
a
measurement
period
of
up
to
12
months
with
respect
to
seasonal
employees
(subject
to
“slice
and
dice”
rules)
• The
prac@cal
effect
of
this
is
that
no
4980H
penal@es
are
likely
to
apply
(since
a
seasonal
employee
should
not
be
employed
at
the
close
of
the
12-‐month
period
at
which
@me
the
coverage
requirement
could
take
effect)
• The
final
regula@ons
provide
an
express
defini@on:
• Seasonal
employee
=
an
employee
in
a
posi@on
that
is
performed
at
a
recurring
@me
each
year
and
customarily
lasts
no
longer
than
6
months
• Note:
In
limited
instances,
actual
employment
could
in
theory
extend
beyond
without
jeopardizing
status
as
a
seasonal
worker
How
Does
It
Apply?
28. • Short-‐Term,
Non-‐Seasonal
Employee
• Short-‐term
hires
are
NOT
necessarily
seasonal
employees
• In
fact,
many
short-‐term
hires
will
NOT
qualify
as
seasonal
employees
• Why?
Because
the
posi@on
(i)
customarily
lasts
in
excess
of
6
months,
or
(ii)
is
not
recurring
based
on
a
specific
@me
of
the
year
• The
proposed
regula@ons
included
a
limited
transi@on
rule
for
2014
that
permined
employers
in
certain
instances
to
treat
short-‐term
hires
like
seasonal
employees
and
apply
a
measurement
period
of
up
to
12
months
• The
final
regula@ons
do
NOT
include
a
similar
transi@on
rule
• And
specifically
state
that
an
employer
CANNOT
take
turnover
or
expected
short-‐term
nature
of
employment
into
considera@on
in
determining
whether
“full-‐@me”
• THEREFORE,
an
employer
that
employs
a
short-‐term
hire
that
is
expected
to
work
a
“full-‐
@me”
schedule
and
is
not
a
seasonal
employee
generally
must
be
offered
4980H-‐compliant
coverage
by
the
first
day
of
the
fourth
month
aqer
hire
(or
else
the
employer
could
be
subject
to
penal@es)
How
Does
It
Apply?
29. • Troubled
rollout
of
federal
and
many
state
exchanges
• Extended
enrollment
window
through
3/31/14
• By
end
of
March:
Total
of
6
million
enrolled
• Percola@ng:
• Errors
in
enrollment
and
“adver@sing”
of
plans
• Issues
with
processing
premium
tax
credits
and/or
cost-‐sharing
subsidies
State
of
Exchanges
–
Public
30. • Troubled
rollout
of
federal
and
many
state
exchanges
• Extended
enrollment
window
through
3/31/14
• By
end
of
March:
Total
of
6
million
enrolled
• Percola@ng:
• Errors
in
enrollment
and
“adver@sing”
of
plans
• Issues
with
processing
premium
tax
credits
and/or
cost-‐sharing
subsidies
State
of
Exchanges
–
Public
31. • Growing
number
of
providers
offering
private
exchanges
–
insured
or
self-‐funded
coverage
• Agency
guidance
makes
it
very
difficult
for
employers
to
par@cipate
in
public
exchanges
u@lizing
individual
insurance
if
the
employer
wants
to
provide
a
tax-‐preferred
premium
subsidy
to
the
employee
• Generally,
the
employer
will
need
to
sponsor
insured
or
self-‐funded
group
health
plans
• Many
employers
are
considering
use
of
self-‐funded
coverage
with
the
private
exchange
because
economics
(e.g.,
the
“COI”
with
insured
coverage
is
too
great)
• Be
careful!
–
Arrangements
can
raise
ERISA
concerns
State
of
Exchanges
–
Private