AFORDABLE CARE ACT REGULATIONS: LARGE EMPLOYERS
See regulations, (b)(3) below on "Employers not in existence in Preceding calendar year," at the bottom of page 1 and Example 5 on page 4.
SCA Info
See regulations, (b)(3) below on "Employers not in existence in Preceding calendar year," at the bottom of page 1 and Example 5 on page 4.