26 CFR § 54.4980H|2
26 CFR § 54.4980H-2 - Applicable large employer and applicable ...
Section 4980H applies to an applicable large employer and to all of the applicable large employer members that comprise that applicable large employer.
Internal Revenue Service, Treasury § 54.4980H–2 - GovInfo
pmangrum on DSK3VPTVN1PROD with CFR. Page 2. 394. 26 CFR Ch. I (4–1–14 Edition). § 54.4980H–2 not offer coverage to the employee by. April 1, the employer may ...
26 CFR 54.4980H-0 -- Table of contents. - eCFR
54.4980H-1 Definitions. (a) Definitions. (1) Administrative period. (2) Advance credit payment. (3) Affordable Care Act. (4) Applicable large employer.
26 CFR § 54.4980H-1 - Definitions. - Law.Cornell.Edu
The term applicable large employer means, with respect to a calendar year, an employer that employed an average of at least 50 full-time employees.
Under §54.4980H-3(d)(1)(v), each ALE member that uses the look-back measurement method may establish its own measurement and stability periods, subject to rules ...
Internal Revenue Service, Treasury § 54.4980H–1 - GovInfo
wreier-aviles on DSK5TPTVN1PROD with CFR. Page 2. 390. 26 CFR Ch. I (4–1–15 Edition). § 54.4980H–1 employer member does not include a person that is not an ...
Shared Responsibility for Employers Regarding Health Coverage
Adoption of Amendments to the Regulations. Accordingly, 26 CFR parts 1, 54, and 301 are amended as follows: ... section and §§ 54.4980H-2 through ...
26 CFR 54.4980H-5 -- Assessable payments under section 4980H(b).
An employee who is offered coverage by an applicable large employer member may be eligible for an applicable premium tax credit or cost-sharing reduction.
26 C.F.R. § 54.4980H-4(a) - Casetext
Section 54.4980H-4 - Assessable payments under section 4980H(a) (a)In general. ... For purposes of the preceding sentence, an employee in a limited non-assessment ...
26 CFR 54.4980H-3 - Determining full-time employees.
These regulations provide two methods for determining full-time employee status—the monthly measurement method, set forth in paragraph (c) of this section, and ...
CFR Title 26. Internal Revenue 26 CFR § 54.4980H-5 | FindLaw
Code of Federal Regulations Title 26. Internal Revenue § 26.54.4980H–5 Assessable payments under section 4980H(b). Current as of October 02, ...
The Affordable Care Act's (ACA's) Employer Shared Responsibility ...
Source: Congressional Research Service (CRS) analysis of 26 U.S.C. §4980H and 26 C.F.R. §§54.4980H-1 through 54.4980H-6. Notes: Adequate: A ...
ACA Safe Harbors PDF - City of Eureka
(See 26 C.F.R., § 54.4980H-1, subd. (a)(24).) B. Ongoing Employees: The City utilizes the Look Back Safe Harbor with regard to all ongoing employees as ...
Employer shared responsibility provisions | Internal Revenue Service
For more information on ALE status, see the Employer Shared Responsibility Provisions Questions and Answers and section 54.4980H-2 of the ESRP ...
3 26 C.F.R. § 54.4980H-1(a)(21). For purposes of determining full-time employee status, employers may choose to calculate hours on the basis ...
CFR Citation: 26 CFR 54.4980H-1. Legal Authority: 26 USC 7805 26 USC 4980H. Legal Deadline: None. Timetable: Action, Date, FR Cite. NPRM, 01/02/2013, 78 FR 218.
Department of the Treasury - NDPERS
26 CFR Parts 1, 54, and 301. Shared Responsibility for Employers ... Section 54.4980H–3 is also issued under 26. U.S.C. 4980H(c)(4)(B ...
Affordable Care Act Penalties Under the Internal Revenue Code ...
26 I.R.C. § 4980H, editorial note. 27 42 U.S.C. § 18082(a)(1), (2) ... § 54.4980H-1(40) (defining Section 1411 Certification). 32 Treas ...
The Affordable Care Act's (ACA's) Employer Shared Responsibility ...
§4980H and 26 C.F.R. §§54.4980H-1 through 54.4980H-6. Notes: Adequate: A health insurance plan in which the health plan pays for ...
IRS Issues 2025 Indexing Adjustments for Shared Responsibility ...
26 CFR 601.601: Rules and Regulations. (Also Part I, §§4980H; 54.4980H). SECTION 1. PURPOSE. This revenue procedure provides indexing ...