How To Identify Full-Time Employees In Light Of PPACA

Law360, New York (January 25, 2013, 12:12 PM EST) -- Starting in 2014, the Patient Protection and Affordable Care Act will impose shared responsibility penalties on large employers that fail to offer health coverage to all of their full-time employees (or offer health coverage to full-time employees that is deemed to be unaffordable or inadequate). Internal Revenue Service Notice 2012-58 provides a safe harbor for the identification of full-time employees for purposes of the shared responsibility penalties.

The PPACA defines a full-time employee with respect to any month as an employee who works at least an...
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