Kainos Partners is proud to announce that we are now part of AssuredPartners. After joining the company in February 2021, we are taking steps to align with the identity and culture of our parent company, AssuredPartners. While this change means we have national resources available to us, we still operate locally offering the personal touch that you have come to expect and you will continue working with the account team you know and trust. We are committed to providing Power through Partnership. Learn more at AssuredPartners.com

Blog Post More Guidance on “Full-Time” Employees and 90-Day Waiting Period




More Guidance on “Full-Time” Employees and 90-Day Waiting Period

Starting in 2014, larger employers (generally, those with 50 or more employees) may face “shared responsibility” penalties if any of their “full-time” employees receive subsidized health coverage through an “Affordable Insurance Exchange.”  At the same time, virtually all employer health plans will become subject to a 90-day limit on any eligibility waiting period.  On August 31, the agencies charged with implementing health care reform issued additional guidance on both of these requirements.

In Notice 2012-58, the IRS outlines several safe-harbor methods for determining whether “variable hour” or seasonal employees fall within the “full-time” category (which is generally defined as working 30 or more hours per week).  And in Notice 2012-59, the IRS explains how the maximum 90-day eligibility waiting period is affected by various types of eligibility conditions.  (Notice 2012-59 was also issued in virtually identical form by both the Department of Labor – as Technical Release 2012-02 – and the Department of Health and Human Services.)

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