Employers enacting layoffs with no termination—or furloughs that Slice staff members' hours or require they get a specific level of unpaid time off—face the best potential for inadvertently triggering the "sledgehammer" penalty under the ACA. (iii) Application of part 4980H to First comprehensive three calendar months of employment. Notwithstanding paragraph https://www.paragoncompliancellc.com/back-to-i-9-basics