BLOOMBERG BNA WEBINAR EVENT: Health Care Reform — The Employer Shared Responsibility Penalty
Thursday, April 18, 2013
1:00 PM - 2:30 PM ET
This program focuses on the employer shared responsibility penalty provisions that will take effect January 1, 2014. The attendee is taken quickly through the determination of whether one is an applicable large employer (to which the penalty provisions apply), and the remainder of the time is spent on determination of potential penalty exposure and how to minimize it. We will cover how to determine full-time status of employees, including how to use the IRS’ safe harbor “look-back measurement/stability period” approach.
Employers with 50 or more full-time employees must be aware of their potential exposure to the 2014 employer shared responsibility penalties so they can plan and prepare. Attendees will take away the tools necessary to accurately make this determination.
- Understand which types of employers are subject to the employer shared responsibility penalty, including how the seasonal employee “exception” applies.
- Learn how the penalties are calculated, including how to identify full-time employees using the IRS’ safe harbor “look-back measurement/stability period” method.
- Find out how to minimize or avoid penalty exposure.
Who would benefit most from attending the program?
Human resource professionals, chief financial officers, legal counsel, business owners, and others who are responsible for forecasting and managing risks associated with employees will benefit from this program.
Program Level: Intermediate
Credit Available: This program’s CLE-credit eligibility varies by state.