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Internal Revenue Bulletin:  2014-41 

October 6, 2014 

EXCISE TAX


Notice 2014–49Notice 2014–49

Notice 2014–49 describes a proposed approach to the application of the look-back measurement method, which may be used to determine if an employee is a full-time employee for purposes of § 4980H of the Internal Revenue Code, in situations in which the measurement period applicable to an employee changes. This notice is intended to address the topics for which guidance was anticipated in section VII.G of the preamble to the final § 4980H regulations (79 FR 8544, 8563 (Feb. 12, 2014)).

Notice 2014–56Notice 2014–56

Notice 2014–56 provides the applicable dollar amount that applies for determining the fee imposed by §§ 4375 and 4376 for policy years and plan years ending on or after October 1, 2014 and Before September 30, 2015.


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