| http://www.w3.org/ns/prov#value | - Notice 2011-36, defining employers and employees; Notice 2011-73, defining affordability; Notice 2012-17, providing guidance on how an employer may classify new employees as either full time or part time, focusing particularly on employees whose status is initially uncertain; Notice 2012-58, further refining earlier guidance and assuring employers that the guidance can be relied on through at leas
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