Internal Revenue Bulletin:  2012-41 

October 9, 2012 

EXCISE TAX


Notice 2012-58 Notice 2012-58

This notice describes safe harbor methods that employers may use to determine which employees are treated as full-time employees for purposes of the shared employer responsibility provisions of section 4980H of the Code.

Notice 2012-59 Notice 2012-59

This notice provides temporary guidance regarding the 90-day waiting period limitation in Public Health Service Act (PHS Act) section 2708.


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