IRS Tells Employers How It Will Apply Health Law Mandate

Law360, New York (January 02, 2013, 3:40 PM ET) -- In a long-awaited move, the Internal Revenue Service on Wednesday revealed how it will decide whether companies are subject to the health reform law’s mandate for large employers to provide affordable health insurance and what levels of coverage must be provided.

In its 144-page proposed rule, the IRS fleshed out the calculations that will determine whether a business has at least 50 full-time workers, triggering a requirement that all full-timers be offered medical benefits. Workers who are on the clock at least 30 hours in an...
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