IRS seeks comments on healthcare law’s employer mandate

by Sam Baker - 05/03/11 9:09 PM ET

“If employer-sponsored coverage were limited to employees who satisfied the definition of full-time employee during a month, employees might move in and out of employer coverage as frequently as monthly, which would be undesirable from both the employee’s and the employer’s perspective,” the notice states.

The IRS is therefore seeking comments on an alternative proposal. Employers would determine employees’ eligibility by looking back over a period of months and would then have to provide coverage for the same time period moving forward.

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