01/05/2015
HR Law 101: The Employee Retirement Income Security Act of 1974 (ERISA) governs the administration of employee benefit plans and the rights of plan beneficiaries. While many tend to associate ERISA only with retirement benefits, the law covers many other areas …
01/04/2015
The ACA allows you to use the look-back/stability measurement method to determine whether employees are full-time employees. You set the length of your periods, provided they’re equal and aren’t longer than 12 months. Although it’s clear that you can’t restart the measurement clock when employees transfer, it’s less clear how you apply the periods once a transfer occurs. The IRS has proposed rules that clarify how differing periods apply to transfers.