Whenever the U.S. Congress draws a line in the sand such as with exposure for assessable payments under the Affordable Care Acts employer shared responsibility rules entities subject to regulation (here, applicable large employers) will inevitably seek ways to avoid having to comply. Also inevitably, some compliance strategies will be perfectly legitimate, while others will not be. One approach that falls into the latter category involves capping annual hours of certain, variable hour and other employees at 1,560 hours. Simply put, the approach does not work. This post explains why.
See related: Countdown to ACA compliance: How to determine your clients common law employees
