United States: The Affordable Care Act—Countdown To Compliance For Employers, Week 12: The Treatment Of Unpaid Leaves Of Absence Under The Look-Back Measurement Method
Final regulations implementing the Affordable Care Act’s employer shared responsibility rules furnish employers with two alternative methods—the monthly measurement method and the look-back measurement method—for identifying full-time employees. (The Act’s employer shared responsibility standards are codified in Internal Revenue Code § 4980H; the final regulations can be accessed here.) For each method, the final regulations provide standards governing breaks-in-service that are unique to Code section 4980H. For employers choosing to apply the look-back measurement […]