The IRS has issued proposed guidance pertaining to the Shared Responsibility payments now required under the Affordable Care Act. What this notice boils down to is that the IRS has provided various safe harbors employers may rely on when determining whether an employee is a full-time employee for purposes of the Affordable Care Act (and section 4980H of the Internal Revenue Code). While Notice 2012-58 is proposed guidance, it is also interim guidance, thus the IRS has given employers something they can comfortably use and rely on through 2014, and possibly longer.
The IRS is also seeking comments on the proposed guidance.
*Disclaimer: I will not comment on the substance of this Notice, as it was written by the one of my colleagues at the IRS Office of Chief Counsel.