October 2012 - Parks & Recreation - 35

Employers are not required to offer or provide health
insurance to part-time employees and are not at risk
for being assessed a penalty if a part-time employee
receives a " premium tax credit. "

measurement period will be considered a full-time employee; however,
employers will not be required to offer
health insurance during the measurement period.
All measurement periods are immediately followed by a " stability period, " and an employee determined to
be full time during the measurement
period would be treated as a full-time
employee during the stability period,
regardless of the number of hours the
employee worked during the stability
period. So, during the stability period,
an employer would need to offer health
insurance benefits to those employees
determined to be full time during the
measurement period even if the employee worked fewer than 30 hours per
week during the stability period. If an
employee was not a full-time employee
during the measurement period, he/
she will not be treated as a full-time employee during the stability period. If the
employer's measurement period was
between three and six months, then
the subsequent stability period must
be a period of six consecutive calendar months. For measurement periods
in excess of six months, the stability
period must be consecutive calendar
months equal to the number of months
in the measurement period.
This new approach is beneficial for
employers with such seasonal employees as lifeguards and camp counselors
since it allows employers to set the period of time used to calculate the employee's average weekly hours. For example,

suppose an individual works 540 hours
during the course of 126 days (18 weeks
or just over four months). Because this
averages 30 hours per week, the individual would be considered a full-time
employee. Under the new method, even
though the employee only worked a
little more than four months, the employer may choose to use a measuring period of six months (26 weeks) in
order to calculate the employee's average weekly hours. Doing so based on
the employee's 540 total hours would
yield an average of approximately 21
hours per week, and would relieve the
employer from having to offer or provide health insurance.
Keep in mind that because of the
complexity of the legislation, the development of the final law really is a work
in progress. In fact, the federal agencies
with jurisdiction over the PPACA have
already indicated we can expect future
changes to the guidelines they have
recently published. The good news,
however, is that the IRS has stated that
employers may rely on the guidance
provided in Notice 2012-58 regarding
seasonal employees through the end
of 2014.
Nothing in this article should be
construed as legal advice or a legal
opinion. NRPA members are strongly
encouraged to consult their attorneys and
human resources professionals when
interpreting relevant provisions of law or
determining compliance strategies.
Stacey L. Pine is NRPA's Vice President of
Government Affairs (spine@nrpa.org).

See us in Anaheim at booth #1339

WWW.NRPA.ORG | OCTOBER 2012 |

Parks & Recreation

33



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
October 2012 - Parks & Recreation - 6
October 2012 - Parks & Recreation - 7
October 2012 - Parks & Recreation - 8
October 2012 - Parks & Recreation - 9
October 2012 - Parks & Recreation - 10
October 2012 - Parks & Recreation - 11
October 2012 - Parks & Recreation - 12
October 2012 - Parks & Recreation - 13
October 2012 - Parks & Recreation - 14
October 2012 - Parks & Recreation - 15
October 2012 - Parks & Recreation - 16
October 2012 - Parks & Recreation - 17
October 2012 - Parks & Recreation - 18
October 2012 - Parks & Recreation - 19
October 2012 - Parks & Recreation - 20
October 2012 - Parks & Recreation - 21
October 2012 - Parks & Recreation - 22
October 2012 - Parks & Recreation - 23
October 2012 - Parks & Recreation - 24
October 2012 - Parks & Recreation - 25
October 2012 - Parks & Recreation - 26
October 2012 - Parks & Recreation - 27
October 2012 - Parks & Recreation - 28
October 2012 - Parks & Recreation - 29
October 2012 - Parks & Recreation - 30
October 2012 - Parks & Recreation - 31
October 2012 - Parks & Recreation - 32
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
October 2012 - Parks & Recreation - 38
October 2012 - Parks & Recreation - 39
October 2012 - Parks & Recreation - 40
October 2012 - Parks & Recreation - 41
October 2012 - Parks & Recreation - 42
October 2012 - Parks & Recreation - 43
October 2012 - Parks & Recreation - 44
October 2012 - Parks & Recreation - 45
October 2012 - Parks & Recreation - 46
October 2012 - Parks & Recreation - 47
October 2012 - Parks & Recreation - 48
October 2012 - Parks & Recreation - 49
October 2012 - Parks & Recreation - 50
October 2012 - Parks & Recreation - 51
October 2012 - Parks & Recreation - 52
October 2012 - Parks & Recreation - 53
October 2012 - Parks & Recreation - 54
October 2012 - Parks & Recreation - 55
October 2012 - Parks & Recreation - 56
October 2012 - Parks & Recreation - 57
October 2012 - Parks & Recreation - 58
October 2012 - Parks & Recreation - 59
October 2012 - Parks & Recreation - 60
October 2012 - Parks & Recreation - 61
October 2012 - Parks & Recreation - 62
October 2012 - Parks & Recreation - 63
October 2012 - Parks & Recreation - 64
October 2012 - Parks & Recreation - 65
October 2012 - Parks & Recreation - 66
October 2012 - Parks & Recreation - 67
October 2012 - Parks & Recreation - 68
October 2012 - Parks & Recreation - 69
October 2012 - Parks & Recreation - 70
October 2012 - Parks & Recreation - 71
October 2012 - Parks & Recreation - 72
October 2012 - Parks & Recreation - 73
October 2012 - Parks & Recreation - 74
October 2012 - Parks & Recreation - 75
October 2012 - Parks & Recreation - 76
October 2012 - Parks & Recreation - 77
October 2012 - Parks & Recreation - 78
October 2012 - Parks & Recreation - 79
October 2012 - Parks & Recreation - 80
October 2012 - Parks & Recreation - 81
October 2012 - Parks & Recreation - 82
October 2012 - Parks & Recreation - 83
October 2012 - Parks & Recreation - 84
October 2012 - Parks & Recreation - 85
October 2012 - Parks & Recreation - 86
October 2012 - Parks & Recreation - 87
October 2012 - Parks & Recreation - 88
October 2012 - Parks & Recreation - 89
October 2012 - Parks & Recreation - 90
October 2012 - Parks & Recreation - 91
October 2012 - Parks & Recreation - 92
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/february-2021
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/january-2021
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/december-2020
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/november-2020
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/october-2020
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/september-2020
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/august-2020
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/july-2020
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/june-2020
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/may-2020
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/april-2020
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/march-2020
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/february-2020
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/january-2020
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/december-2019
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/november-2019
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/october-2019
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/september-2019
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/august-2019
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/july-2019
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/june-2019
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/may-2019
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/april-2019
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/march-2019
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/february-2019
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/january-2019
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/december-2018
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/november-2018
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/october-2018
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/september-2018
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/august-2018
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/july-2018
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/june-2018
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/may-2018
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/april-2018
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/march-2018
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/february-2018
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/january-2018
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/december-2017
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/november-2017
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/october-2017
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/september-2017
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/august-2017
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/july-2017
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/june-2017
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/may-2017
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/april-2017
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/march-2017
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/february-2017
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/january-2017
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/december-2016
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/november-2016
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/october-2016
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/august-2016
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/july-2016
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/june-2016
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/may-2016
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/april-2016
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/march-2016
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/february-2016
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/january-2016
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/december-2015
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/november-2015
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/october-2015
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/september-2015
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/august-2015
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/july-2015
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/june-2015
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/may-2015
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/april-2015
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/march-2015
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/february-2015
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/january-2015
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/december-2014
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/november-2014
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/october-2014
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/september-2014
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/august-2014
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/july-2014
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/june-2014
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/may-2014
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/april-2014
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/march-2014
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/february-2014
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/january-2014
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/december-2013
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/november-2013
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/october-2013
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/september-2013
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/august-2013
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/july-2013
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/june-2013
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/may-2013
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/april-2013
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/march-2013
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/february-2013
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/january-2013
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/december-2012
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/november-2012
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/october-2012
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/september-2012
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/august-2012
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/july-2012
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/june-2012
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/may-2012
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/april-2012
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/march-2012
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/february-2012
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/january-2012
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/december-2011
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/november-2011
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/october-2011
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/september-2011
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/august-2011
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/july-2011
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/june-2011
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/may-2011
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/april-2011
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/march-2011
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/february-2011
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/january-2011
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/december-2010
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/november-2010
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/october-2010
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/september-2010
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/august-2010
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/july-2010
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/june-2010
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/may-2010
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/april-2010
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/march-2010
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/february-2010
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/january-2010
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/december-2009
https://www.nxtbook.com/nrpa/ParksRecreationMagazine/november-2009
https://www.nxtbookmedia.com