(a) In general. If an applicable large employer member offers to its fulltime employees (and their dependents) the opportunity to enroll in minimumessential coverage under an eligible employer-sponsored plan for any calendar month (including an offer of coverage to all but five percent or less (or, if greater, five or less) of its full-time employees (provided that an employee is treated as having been offered coverage only if the employer also offers coverage to that employee's dependents)) and the applicable large employer member has received a Section 1411 Certification with respect to one or more full-time employees of the applicable large employer member, then there is imposed on the applicable large employer member an assessable payment equal to the product of the number of full-time employees of the applicable large employer member for which it has received a Section 1411 Certification (minus the number of those employees in a limited non-assessment period for certain employees and the number of other employees who were offered the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan that satisfied minimum value and met one or more of the affordability safe harbors described in paragraph (e) of this section) and the section 4980H(b) applicable payment amount.
CFR 26-54.4980H–5-2014由US-CFR-file 发布于 2014-02-12,并于 2014-02-12 实施。
CFR 26-54.4980H–5-2014 在中国标准分类中归属于: A02 经济管理。
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