Internal Revenue Bulletin: 2011-21 |
May 23, 2011 |
Table of Contents
- Notice 2011-36
- I. PURPOSE
- II. BACKGROUND
- III. DEFINITION OF EMPLOYER, EMPLOYEE, HOURS OF SERVICE
- IV. DETERMINATION OF WHETHER AN EMPLOYER IS AN APPLICABLE
LARGE EMPLOYER
- A. Applicable Large Employer Status Determined Based upon Sum of Full-Time Employees and FTEs
- B. Full-Time Employees for Determining Applicable Large Employer Status
- C. Full-Time Equivalents for Determining Applicable Large Employer Status
- D. Seasonal Employees
- E. Calculating the Number of FT Employees
- V. POTENTIAL METHODS FOR DETERMINING FULL-TIME EMPLOYEES UNDER § 4980H
- VI. REQUEST FOR COMMENTS
- A. General Request for Comments
- B. Request for Comments on the 90-Day Waiting Period Limitation
- NO INFERENCE
- DRAFTING INFORMATION
- Notice 2011-41
- Rev. Proc. 2011-30
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