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Health Care & Hospital Law

Jan. 15, 2013

Pay or play mandate: What does 'full-time' mean?

The IRS recently released guidance dealing with identifying "full-time employees" who must be offered coverage under the new health care mandate. By Ann Murray


By Ann Murray


In my last column, I discussed the Internal Revenue Service's recent guidance issued to help employers determine whether they are subject to the employer "pay or play mandate" imposed by the health care reform laws. ("Employers: Do you know whether you should 'pay or play'?," Jan. 10.) As described there, if you employ at least 50 full-time equivalent employees (FTEs) on average during the prior year, you are covered ...

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