New Guidance Proposes Look-Back Method For Determining Full-Time Status Under ACA

The Treasury Department and IRS issued guidance Sept. 18 proposing an approach to the look-back measurement method for determining whether an employee is full time under the Affordable Care Act employer mandate in situations in which the measurement period for the employee changes.

The guidance, Notice 2014-49, seeks public input on the application of the look-back measurement when the measurement period for an employee changes either because the worker transfers to a new job with the same employer or because the employer changes the measurement period for the worker’s job.

“The Treasury Department and the IRS invite comments ...