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Part III – Administrative, Procedural, and Miscellaneous …
WebApr 15, 2024 · Section 4980H(a) imposes an “assessable payment” on any “applicable large employer” that fails to offer its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan (as defined under Section 5000A(f)(2)) for any month, and where at least one full-time ... Webof section 414 of the Internal Revenue Code of 1986 shall be treated as 1 employer. (ii) Employers not in existence in preceding year In the case of an employer which was not in existence throughout the preceding calendar year, the determination of whether such employer is an . Attachment C - Internal Revenue Code Section 4980H Page 2 of 6 ipswich hospital intranet page
eCFR :: 26 CFR 54.4980H-5 -- Assessable payments under …
WebDefinition: full-time employee from 26 USC § 4980H (c) (4) LII / Legal Information Institute full-time employee (4) Full-time employee (A) In general The term “full-time employee” means, with respect to any month, an employee who is employed on average at least 30 hours of service per week. WebFor all calendar months of 2016, Employer R will not be subject to an assessable payment under section 4980H(a). (e) Additional guidance. With respect to an employer's status as an applicable large employer, the Commissioner may prescribe additional guidance of general applicability, published in the Internal Revenue Bulletin (see § 601.601(d ... Web§4980H TITLE 26—INTERNAL REVENUE CODE Page 3020 1So in original. Probably means subclause (I) or (II) of clause (i). pected such employer will employ on busi-ness days in the current calendar year. (iii) Predecessors Any reference in this subsection to an employer shall include a reference to any predecessor of such employer. orchard medical centre haddington