On Feb. 12, 2014, the IRS published regulations on ACA’s employer penalty provisions, including methods for identifying full-time employees for penalty purposes. This ACA Overview summarizes the final regulations’ special rules for identifying full-time employees of educational organizations. Read more on this PDF.
![Health Care Reform: Pay or Play Penalty - Special Rules for Educational Organizations Health Care Reform: Pay or Play Penalty - Special Rules for Educational Organizations](https://allenif.com/wp-content/uploads/2021/05/78886-HCR-Pay-or-Play-Penalty-Special-Rules-for-Educational-Organizations-12-29-20_001-1-232x300.jpg)