(Continued from page 1) What are some of the major changes from earlier proposals? The rule includes some transition relief that was included in that January 2015 proposed rule: things like being able to measure for six months employees’ hours to determine an employer’s status as an applicable large employer. That has been carried forward. There have been some clarifications on some non-calendar-year plans and when they become compliant. Treasury has said they are able to comply ...

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