Internal Revenue Bulletin: 2012-41 |
October 9, 2012 |
Table of Contents
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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