This new guidance was posted on August 31, 2012 by the IRS, in collaboration with the Department of Treasury, Department of Labor, and Department of Health and Human Services (HHS). The guidance explains how employers can use a moving average to determine the status of full time employees, and answers questions employers might have about handling automatic enrollment of new employees, employer shared responsibility, and the 90-day limitation on waiting periods. The guidance provided by the Affordable Care Act also helps you forecast some of the impacts the new mandates will have on your workforce and/or your tax penalties under the mandate.