FAQ – Health Care Reform Shared Responsibility Rules
Based on questions posed during 3.21.13 webinar
1. Does membership in an industry association cause any issue with the aggregation rules to determine applicable large employer status?
No. An employer's common ownership with other entities meeting certain percentage thresholds is required (generally 80% common ownership). Caution - There may be attribution of ownership between family members, estate planning trusts, and other entities.