Part II of our three-part series "Whether to Play or Pay" focuses on helping employers who are subject to the Affordable Care Act's ("ACA") mandates to identify "full-time" employees (those working 30 or more hours of service per week) for purposes of calculating the play or pay penalties. Recent IRS guidance provides methods by which to define and measure the hours of service for "ongoing," "newly hired," "variable hour" or "seasonal" employees.