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The Wagner Law Group Description 

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 


Established in 1996, The Wagner Law Group has 22 attorneys engaged exclusively in employee benefits, estate planning and employment law. Six of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.






Contact Info

The Wagner Law Group


  Integrity | Excellence


Massachusetts Office 

Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110

Florida Office 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418


San Francisco Office

Tel: (415) 625-0002

Fax: (415) 358-8300

315 Montgomery Street

Suite 904

San Francisco, CA 94104







October 3, 2014


 Health and Welfare Law Alert




 IRS Issues Guidance on Changes to PPACA's Full-time Employee Measurement Periods 




The IRS has issued guidance on the application of the look-back measurement method that is used to determine if an employee is a full-time employee for purposes of PPACA's shared responsibility provisions. In particular, IRS Notice 2014-49 addresses how employers should apply the look-back measurement when the measurement period applicable to a particular employee changes.


The Notice addresses two specific situations when an employee's measurement period may change. In the first situation, the change may occur because the employee transfers within the same employer, or within a controlled or affiliated group of employers, from a position to which one measurement period applies to another position to which a different measurement period applies. In the second situation, the change may occur because an employer modifies the measurement method applicable to the employee's position. A modification in method may include a change from the look-back measurement method to the monthly measurement method (or vice versa), or a change in the duration or start date of any applicable measurement period under the look-back measurement method.


The Notice provides the methods employers may use to address these two situations. (Note: For purposes of this guidance, an employee whose applicable measurement period under the look-back measurement method is modified by the employer is treated as if the employee had transferred from a position to which the original measurement method applies to a position to which the revised measurement method applies, as of the effective date of the change.)


For an employee who has been employed for a full measurement period at the time of transfer (and is determined to be either a full-time employee or a non-full-time employee for the stability period and measurement period), the employee retains his or her status through the end of the applicable stability period of the original position or employer. For an employee who is not in a stability period (or administrative period) at the time of transfer, the employee's status is determined using the measurement period that applies to the second position; however, the employee's hours of service in the first position must be included when the employer applies that measurement period. The Notice includes six helpful examples that describe how employers should apply the proposed methods.


Employers may rely on the methods described in the Notice until IRS issues further guidance on the matter, and in any event until the end of calendar year 2016. Accordingly, employers are advised to work with qualified benefits professionals to design and implement look-back measurement periods that best fit their needs and employee base.  




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This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.