October 2012 - Parks & Recreation - 33

A D V O C A C Y U P D AT E

BY STACEY L. PINE

Clarity and the
Affordable Healthcare Act
Large employers get much-needed guidance on seasonal
employee eligibility from the IRS

I

N RECENT WEEKS, NRPA members have shared with us concern about the requirements

This new
approach is
beneficial for
employers
with seasonal
lifeguards
and camp
counselors
since it allows
employers to
set the period
of time used
to calculate
the employee's
average weekly
hours.

SHUT TERSTOCK

regarding the hiring of seasonal employees contained in the new healthcare law, the Patient
Protection and Affordable Care Act (PPACA; Pub. L. No. 111-148).
As originally written, the PPACA would have reimplementing the 2,500-page PPACA. In some
quired employers, including local governments,
areas, the legislation is specific, such as defining
to offer and provide health insurance to full-time
full-time as 30 or more hours per week. On the
seasonal employees or pay a significant penalty.
other hand, as is generally the case with legislaWith such broad-reaching economic effects, this
tion, some provisions of the bill were less prerequirement could have led local governments
scriptive and intentionally structured to require
to reduce the number of seasonal employees or
interpretation by federal agencies. The PPACA
the number of hours worked by those employees
designates Health and Human Services, Labor,
in order to avoid providing insurance. A reducTreasury, and the IRS as the primary agencies retion in staff or hours could negatively affect an
sponsible for enforcing, interpreting, and impleagency's ability to provide services. Fortunately,
menting various sections of the law.
the Internal Revenue Service recently released
The text of the PPACA left many questions
favorable guidance for employers who hire seaunanswered, making agency interpretation and
sonal employees.
regulation regarding compliance an extremely
Before diving into the IRS regulations, it is imcomplex undertaking. Despite its importance,
portant to understand the process involved in
agency guidance was delayed when the Supreme

WWW.NRPA.ORG | OCTOBER 2012 |

Parks & Recreation

31



October 2012 - Parks & Recreation

Table of Contents for the Digital Edition of October 2012 - Parks & Recreation

October 2012 - Parks & Recreation - 1
October 2012 - Parks & Recreation - 2
October 2012 - Parks & Recreation - 3
October 2012 - Parks & Recreation - 4
October 2012 - Parks & Recreation - 5
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October 2012 - Parks & Recreation - 33
October 2012 - Parks & Recreation - 34
October 2012 - Parks & Recreation - 35
October 2012 - Parks & Recreation - 36
October 2012 - Parks & Recreation - 37
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October 2012 - Parks & Recreation - 40
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