This article summarizes the rules related to changes in employment status when the first position is subject to look-back method under Final Employer Shared Responsibility regulations and proposed rules under IRS Notice 2014-49. Updated January 2018.
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Sample Employee Communications Explaining Eligibility for Health Benefits Using Measurement, Administrative and Stability Periods
To assist employers who have chosen to use the look-back method to communicate implications to their employees and their eligibility for benefits, Gallagher has developed numerous sample communications. Updated January 2018.
To assist employers in explaining to their employees how measurement, administrative & stability periods will be used to determine eligibility for health benefits, Gallagher has developed a set of FAQs for employers to consider distributing to their employees. Updated January 2018.
Under the Patient Protection & Affordable Care Act, an employee’s status for purposes of the Employer Mandate depends upon his/her “hours of service.” This article outlines which hours of service must be included in the full-time employee calculation. Updated January 2018.
Handling Changes in Employment Status When First Position is Subject to the Monthly Measurement Method
This article summarizes the rules related to changes in employment status when the first positions is subject to monthly method under Final Employer Shared Responsibility regulations.
Every organization should focus on cyber security as governments and consumers alike are pressuring organizations to take action to reduce the frequency and effects of cybercrimes.
One of the most contentious and misunderstood areas of securities law is insider trading.
Stay informed on the latest healthcare reform news. Gallagher's Healthcare Reform Update newsletters provide timely, easy-to-understand information about new and revised regulations. Download the latest release here.
The IRS has begun sending letters to employers that may owe an Employer Shared Responsibility penalty for calendar year 2015. With only 30 days to respond, it is critical that employers receiving these letters know how to respond on a timely basis.
We at Arthur J. Gallagher have been calling for this for several years, as the benign claims environment made itself more obvious. The Clubs, however, true to their conservative outlook on life, had, with a few notable exceptions, resisted the temptation.