Year End - Prerequisites 1094-C

23 07, 2015

Yearly Applicable Large Employer (ALE) Determination

2018-10-02T12:14:45-05:00July 23rd, 2015||0 Comments

KB13-015 An applicable large employer with respect to a calendar year is defined in IRC Section 4980H(c)(2) as an employer that employed an average of at least 50 combined full-time employees and full-time equivalents on business days during the preceding calendar year. The determination of whether an employer not in existence the preceding calendar year [...]