IRS issues guidance on ACA’s ‘play or pay’ rules
by Michael Bindner The IRS has issued Notice 2012-58, which describes safe-harbor methods employers may use to determine which employees are “full-time” workers for purposes of the “shared responsibility” penalty of the Affordable Care Act (ACA), which is often referred to as Obamacare. Notice 2012-59, issued by the U.S. Department of Labor (DOL) and the […]