Counting Employees: More Difficult Than You Think

Law360, New York (August 30, 2012, 1:10 PM EDT) -- With health care reform upheld by the U.S. Supreme Court, there is a renewed interest in upcoming compliance issues. The prudent employer would start focusing on immediate compliance issues and planning for those that become effective on Jan. 1, 2014. One important aspect of employer planning is employee counting issues. Counting does not sound difficult, but there are many reasons you have to count your company’s employees:

the 50-employee threshold for the “play or pay” company mandate; a 200-employee threshold for the automatic enrollment rules; 250...
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