South Korean Court Rejects Extradition in Attack on Japanese War Shrine

SEOUL, South Korea — A South Korean court sided with China on Thursday in a fight between Beijing and Tokyo over the custody of a Chinese man accused of an arson attack at the Yasukuni Shrine for Japan’s war dead.

The man, Liu Qiang, 38, completed a 10-month prison term in South Korea in November after hurling four gasoline bombs at the Japanese Embassy in central Seoul. His attack in January last year left burn marks on the embassy wall but hurt no one.

Mr. Liu had told South Korean police that his late maternal grandmother, a Korean, was one of Asia’s “comfort women,” who were forced into sexual slavery for Japan’s Imperial Army during World War II. He said that he attacked the Japanese Embassy to show his anger at Tokyo’s refusal to apologize and compensate properly for the wrongs done against the women.

Even before Mr. Liu was released from a South Korean prison, Tokyo and Beijing had filed competing requests for his extradition.

During the investigation by the South Korean police, Mr. Liu said that he had carried out an arson attack that burned the main wooden gate of the shrine in Tokyo in December 2011. The shrine, which commemorates several Japanese war criminals from World War II, as well as the common war dead, is seen by many Koreans and Chinese as a symbol of Japan’s past aggression, and Japanese politicians’ frequent visits there have prompted anti-Japanese emotions in the neighboring countries.

During his extradition hearings at the Seoul High Court in recent weeks, Mr. Liu argued that his attack should be treated as a political crime and that he would not be given a fair trial in Japan. His lawyers, reportedly hired by the Chinese government, cited a provision at the South Korea-Japan extradition treaty that allowed each country not to extradite people accused of political crimes.

South Korean prosecutors, who sought his extradition to Japan, argued that Japan sought his custody to punish him not for his political opinion but for arson.

On Thursday, the presiding justice, Hwang Han-sik, rejected the request, opening the door for Mr. Liu to leave for China.

In his verdict, Judge Hwang said extraditing Mr. Liu to Japan for his crime, which he termed political, “would be tantamount to denying the political order and Constitutional ideas of South Korea, as well as the universal values of most of the civilized nations.”

He also said the Yasukuni Shrine carried some “political symbolism” even if it was listed as a religious property in Japan.

Mr. Liu’s extradition trial came amid concern in South Korea over the growing political power of right-wing nationalists in Japan, as demonstrated by Shinzo Abe’s return as prime minister.

During Mr. Liu’s hearings, right-wing South Korean activists demonstrated outside the courthouse, opposing his extradition to Japan and calling for South Korea to instead give him an “award.”

At his trial, Mr. Liu appealed to the South Korean judge “to understand, as a fellow Korean who shares the same blood, the anger my grandmother and I felt.” He linked his attack at the shrine to the acts of some South Korean nationalist activists who have in recent years cut their fingertips to show anger at some Japanese politicians’ annual visits to the shrine.

The “comfort women” remain the most emotional issue left unresolved from Japan’s often brutal colonial rule of Korea from 1910 until 1945. Historians say that about 200,000 women from Korea, China, the Philippines and other countries were forced to work in Japanese Army brothels.

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Car Sales End Strong Year on Modest Note

DETROIT – Automakers ended 2012 with modest sales results in the United States, capping a strong year and promising more growth in 2013.

Based on early reports Thursday, analysts predicted a 10 percent increase overall for the industry for December, a gain that would put the year’s sales at about 14.5 million – the best performance since 2007.

The three Detroit car companies all posted sales gains in December, solidifying improvements made throughout year because of consumers replacing their aging cars and trucks.

General Motors, the largest American automaker, said its December sales increased 4.9 percent, primarily because of new products such as the Cadillac ATS sedan and higher incentives on its Chevrolet Silverado and GMC Sierra pickups.

The company had been losing ground in the high-profit pickup truck segment until it added discounts to the Silverado, which posted a 6.1 percent sales increase in December, and the Sierra, which was up 13.4 percent.

For the year, G.M. sold 2.59 million vehicles, an increase of 3.7 percent from 2011. That lagged the overall gains in the market, which were about 14 percent industrywide for the year.

G.M.'s head of United States sales, Kurt McNeil, said the company expects significant growth in 2013, with industry sales as high as 15.5 million. He noted that the resolution of fiscal negotiations in Washington removed some potential concerns for consumers shopping for new vehicles.

“We are especially pleased that the politicians on both sides of the aisle in Washington were able to compromise,” Mr. McNeil said in a conference call with analysts and media Thursday. “The short-term crisis has passed.”

Ford Motor Company reported a slight sales increase of 1.9 percent in December as safety recalls for its new Escape SUV and Fusion sedan depressed results.

Ford said that sales of the Fusion dropped 10.8 percent during the month and Escape sales slid 21.3 percent. The company has been plagued with multiple recalls on engines and other parts on the vehicles, which are usually among its strongest sellers.

The drop was mitigated by strong results for Ford’s two smallest cars, the Focus, which increased in sales by 58.3 percent, and the Fiesta, which was up by 52.8 percent.

For all of 2012, Ford’s United States sales increased 4.7 percent to 2.25 million vehicles. Ken Czubay, head of Ford’s domestic sales and marketing, said the company’s small-car sales were its best in more than a decade.

Ford predicted that industry sales in 2013 could reach 16 million vehicles, as more Americans replace older models with new, more fuel-efficient ones.

Chrysler, the smallest of the Detroit companies, was again the star performer in December, with a 10 percent increase.

The company’s new compact car, the Dodge Dart, showed improvement with a 36 percent gain from the prior month. In fact, much of Chrysler’s lineup – ranging from Jeep SUVs to the tiny Fiat 500 micro-car – posted sales records for the month of December.

For the year, Chrysler sold 1.65 million vehicles, a 21 percent increase from 2011.

The major foreign automakers were expected to report results later in day. In a partial report, Toyota, the biggest of the Japanese manufacturers, said that it sold 2 million vehicles in the United States during 2012, a 26.6 percent increase from the year before.

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The Long Life of the ‘Perfect’ Woman

What did happen to Elsie Scheel, the “perfect” woman mentioned in an article in Wednesday’s New York Times that described how people considered overweight had a slightly lower risk of dying than those of normal weight?

A century ago, at age 24, Miss Scheel was the subject of a spate of news media coverage after the “medical examiner of the 400 ‘co-eds’ ” at her college, Cornell University, described her as the epitome of “perfect health,” according to a 1912 New York Times article. That article and others also gave her dimensions: 5-foot-7 and 171 pounds, which would have corresponded to a body mass index of 27, putting Miss Scheel in the overweight category. Miss Scheel, it turns out, lived a long life, dying in 1979 in St. Cloud, Fla., three days shy of her 91st birthday.

But though it may be tempting to conclude that Miss Scheel’s longevity exemplifies the benefits of a not-too-low B.M.I, her case is only one anecdote, of course. And, according to family members and to hints provided in early articles, she was a person who valued being active and athletic, had a strong and confident attitude, and, as a daughter of a doctor and a mother of a doctor, may have been steeped in healthy habits that were much more relevant to her survival than her weight.

“She never took an aspirin or a Tylenol,” a granddaughter, Karen Hirsh Meredith, of Broken Arrow, Okla., said in an interview Wednesday. She kept up hobbies like stamp collecting and wrote pieces for the St. Cloud newspaper. And, Ms. Meredith said, “she was still driving late in life.”

Ms. Meredith said she did not recall her grandmother having any illnesses or being hospitalized except for shortly before she died, when she went into the hospital with stomach pain. She ended up having surgery for a perforated bowel and died the next day, Ms. Meredith said.

A death notice said Miss Scheel, who was Mrs. Hirsh when she died, had been a “practical nurse,” although Ms. Meredith said the family believed she did not work after she had children. In 1918 she married Frederick Rudolph Hirsh, an architect who supervised the building of the New York Public Library and who was a widower with two children, Frederick Jr. and Mary. He died in 1933 at 68, leaving his wife to raise a son, John, and a daughter, Elise. She moved to Florida from Mount Vernon, N.Y., in the 1940s and never remarried.

Miss Scheel’s mother, Sophie Bade Scheel, a physician educated at New York Medical College, maintained an active medical practice at a time when relatively few women did. And Miss Scheel may have benefited from good genes: her three siblings were 79, 88 and 93 when they died.

Published reports from 1912 and 1913 provide glimpses of the type of person Miss Scheel was and of her immediate-post-"perfect” experience.

She participated in many sports, playing basketball at Cornell. “I play a guard, where my weight helps,” she told a newspaper. She was a suffragette and, the Times article said, “doesn’t know what fear is.”

She ate only three meals every two days, loved beefsteak and shunned candy and caffeine. An article in The Oregonian asked her about her advice for healthy living, reporting that “Miss Scheel feels that the average girl does too much of the wrong sort of thing — too many dances and not enough good bracing tramps. I just got back from a 25-mile tramp to Enfield Falls.”

Some of the news media coverage was catty, even brutal. And it was extremely detailed. Her particulars — the size of her chest, waist and hips — were compared to the Venus de Milo.

A day after the Times article, The New York Herald ran a story about Miss Scheel above the fold on its front page: “Brooklyn Venus Much Too Large is Verdict of Physical Culturists.” These “physical culturists” claimed that Miss Scheel’s weight and height “cannot be reconciled with the accepted ideal of female beauty.”

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The Long Life of the ‘Perfect’ Woman

What did happen to Elsie Scheel, the “perfect” woman mentioned in an article in Wednesday’s New York Times that described how people considered overweight had a slightly lower risk of dying than those of normal weight?

A century ago, at age 24, Miss Scheel was the subject of a spate of news media coverage after the “medical examiner of the 400 ‘co-eds’ ” at her college, Cornell University, described her as the epitome of “perfect health,” according to a 1912 New York Times article. That article and others also gave her dimensions: 5-foot-7 and 171 pounds, which would have corresponded to a body mass index of 27, putting Miss Scheel in the overweight category. Miss Scheel, it turns out, lived a long life, dying in 1979 in St. Cloud, Fla., three days shy of her 91st birthday.

But though it may be tempting to conclude that Miss Scheel’s longevity exemplifies the benefits of a not-too-low B.M.I, her case is only one anecdote, of course. And, according to family members and to hints provided in early articles, she was a person who valued being active and athletic, had a strong and confident attitude, and, as a daughter of a doctor and a mother of a doctor, may have been steeped in healthy habits that were much more relevant to her survival than her weight.

“She never took an aspirin or a Tylenol,” a granddaughter, Karen Hirsh Meredith, of Broken Arrow, Okla., said in an interview Wednesday. She kept up hobbies like stamp collecting and wrote pieces for the St. Cloud newspaper. And, Ms. Meredith said, “she was still driving late in life.”

Ms. Meredith said she did not recall her grandmother having any illnesses or being hospitalized except for shortly before she died, when she went into the hospital with stomach pain. She ended up having surgery for a perforated bowel and died the next day, Ms. Meredith said.

A death notice said Miss Scheel, who was Mrs. Hirsh when she died, had been a “practical nurse,” although Ms. Meredith said the family believed she did not work after she had children. In 1918 she married Frederick Rudolph Hirsh, an architect who supervised the building of the New York Public Library and who was a widower with two children, Frederick Jr. and Mary. He died in 1933 at 68, leaving his wife to raise a son, John, and a daughter, Elise. She moved to Florida from Mount Vernon, N.Y., in the 1940s and never remarried.

Miss Scheel’s mother, Sophie Bade Scheel, a physician educated at New York Medical College, maintained an active medical practice at a time when relatively few women did. And Miss Scheel may have benefited from good genes: her three siblings were 79, 88 and 93 when they died.

Published reports from 1912 and 1913 provide glimpses of the type of person Miss Scheel was and of her immediate-post-"perfect” experience.

She participated in many sports, playing basketball at Cornell. “I play a guard, where my weight helps,” she told a newspaper. She was a suffragette and, the Times article said, “doesn’t know what fear is.”

She ate only three meals every two days, loved beefsteak and shunned candy and caffeine. An article in The Oregonian asked her about her advice for healthy living, reporting that “Miss Scheel feels that the average girl does too much of the wrong sort of thing — too many dances and not enough good bracing tramps. I just got back from a 25-mile tramp to Enfield Falls.”

Some of the news media coverage was catty, even brutal. And it was extremely detailed. Her particulars — the size of her chest, waist and hips — were compared to the Venus de Milo.

A day after the Times article, The New York Herald ran a story about Miss Scheel above the fold on its front page: “Brooklyn Venus Much Too Large is Verdict of Physical Culturists.” These “physical culturists” claimed that Miss Scheel’s weight and height “cannot be reconciled with the accepted ideal of female beauty.”

Read More..

Tool Kit: Facebook’s Latest Mobile Interface Expands Features

The only thing constant about Facebook is that it keeps changing. Just when you think you’ve figured out the interface to the world’s biggest social network, the engineers there update it again.

For the 600 million or so people who use their smartphones to stay on top of Facebook friends, recent weeks have been especially anxiety-producing. Recognizing some time ago that for many mobile users their Facebook phone app is their primary or only way of access, the company unveiled a barrage of new features that bring the mobile apps in line with the desktop browser version of Facebook.

Facebook created new versions of its official apps for Android and Apple phones and revamped its mobile-optimized Web site, m.facebook.com, which works for most other smartphones. Facebook says the mobile site actually has more users than the Android and Apple apps combined.

Some new features are easy to spot. Friends’ posts now include a Share option so you can repost their updates, pictures and links to your own timeline. But other features are more subtle, and take some poking around to figure out. I’m here to help.

The most significant change to Facebook’s mobile apps is that the News Feed, the real-time stream of updates from your Facebook friends, now provides the same sorting options as the desktop version: Top Stories and Most Recent. If you go a while without logging in, the app will set the sorting to Top Stories, which floats the updates from the friends with whom you interact the most to the top of the feed. If you’d rather see posts sorted with the newest always on top, tap the gear icon next to News Feed on the app’s main left-hand menu. (It can take a little practice to tap the gear rather than another control.) A menu will pop up that lets you choose your sorting preference.

Your photos now have a Make Profile Picture option, so you don’t need to go back to a full-size computer to turn a photo taken on your phone into your identifying image. With an iPhone, press and hold the picture to bring up the command; in Android phones, it’s an option in the overflow menu.

Facebook has also built its chat function into the mobile apps. Rather than the e-mail-like Message utility, Chat is designed for conversations in which both parties tap back and forth at the same time. To start a chat session, tap the human-silhouette icon in the upper right corner of the app. That will bring up a list of your friends who are available right now to start a chat session, either on their phones (indicated by a phone icon) or on their desktops (indicated by a green dot). There’s a Favorites list you can edit to list only the friends you message most, so you don’t have to pore through your entire list of available friends to find them every time.

Do you upload lots of photos to Facebook from your smartphone? You have two new options. First, you can now select more than one photo by tapping, to upload them together. You can also configure the app to automatically upload every image you shoot to a private album from which you can later share them with a couple of taps. To turn on this feature, called Photo Sync, go to your timeline and tap your Photos icon.

At the bottom right, look for the Synced button. Tap this, and the app will walk you through configuration of Photo Sync. Once you’ve enabled it, tapping Synced will display those photos that have been auto-uploaded from your phone to your account. You can choose at your leisure which ones to share, and they will be posted to your Facebook timeline instantly, rather than requiring you to wait through the upload process for each one separately as you go.

There are several new features for mobile status updates, too. You can tag friends in a post, just as on the desktop version of Facebook. Begin typing a friend’s name as it appears on a Facebook account, and the app will produce a list of friends’ names that match what you’re writing. Select the name, and Facebook will insert a blue link to the friend’s own page and also alert the subject.

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Afghan War Commander Gives Options for After 2014

WASHINGTON — Gen. John R. Allen, the senior American commander in Afghanistan, has submitted military options to the Pentagon that would keep 6,000 to 20,000 American troops in Afghanistan after 2014, defense officials said on Wednesday.

General Allen offered Defense Secretary Leon E. Panetta three plans with different troop levels: 6,000, 10,000 and 20,000, each with a risk factor probably attached to it, a senior military official said. An option of 6,000 troops would probably pose a higher risk of failure for the American effort in Afghanistan, 10,000 would be medium risk and 20,000 would be lower risk, the official said.

But the official, who spoke on the condition of anonymity because he was not authorized to discuss the options, said that a more important factor in the success of any post-2014 American mission was how well — or whether — an Afghan government known for corruption could deliver basic services to the population.

General Allen’s options offer ascending levels of American involvement in guarding against the expansion of terrorist groups in Afghanistan and advising an Afghan military that has limited air power, logistics, leadership and ability to evacuate and treat its wounded.

With 6,000 troops, defense officials said, the American mission would largely be a counterterrorism fight of Special Operations commandos who would hunt down insurgents. There would be limited logistical support and training for Afghan security forces. With 10,000 troops, the United States would expand training of Afghan security forces. With 20,000 troops, the Obama administration would add some conventional Army forces to patrol in limited areas.

Defense officials said it was unclear whether President Obama had studied the options, although they said he was expected to discuss them at the White House next week when President Hamid Karzai of Afghanistan visits. About 66,000 American troops are now in Afghanistan.

Under an agreement between NATO and the Afghan government, the NATO combat mission in Afghanistan is to end on Dec. 31, 2014, when the Afghan Army and the police are to have full responsibility for their country’s security. But in recent months the Obama administration has been debating the size and mission of a residual American force that would remain after 2014 to increase Afghan stability.

The help is sorely needed, according to the most recent Pentagon report on the state of the 11-year-old war. In an assessment released last month that covers April through September 2012, the Pentagon found that only one of the Afghan Army’s 23 brigades was able to operate independently without air or other military support from the United States or its NATO partners.

Defense officials said that General Allen’s recommendations did not include options for the pace of withdrawals of the remaining 66,000 troops, although American officials say he wants to keep a large majority — perhaps as many as 60,000 — through the fighting season next fall.

Military officials anticipate that the White House will push for a more rapid withdrawal.

General Allen’s recommendations come as he and Mr. Panetta are soon due to leave their jobs. General Allen is to be replaced in February by Gen. Joseph F. Dunford Jr., and Mr. Panetta is expected to step down after Mr. Obama nominates a successor.

General Allen, who is under investigation for a series of e-mails he exchanged with a socialite in Tampa, Fla., Jill Kelley, is to become the NATO supreme allied commander in Europe, but his nomination is delayed until the investigation concludes.

Pentagon officials said Wednesday that he had long planned to leave Afghanistan in February and that the inquiry had not accelerated his departure.

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Bigger Tax Bite for Most Households Under Senate Plan

WASHINGTON — Only the most affluent American households will pay higher income taxes this year under the terms of a deal that passed Congress on Tuesday, but most households will face higher payroll taxes because the deal does not extend a two-year-old tax break.

The legislation, which was forged in the Senate and overcame resistance in the House late Tuesday will grant most Americans an instant reversal of the income tax increases that took effect with the arrival of the new year. Only about 0.7 percent of households will be subject to an income tax increase this year, according to the Tax Policy Center, a nonpartisan research group in Washington. The increases will apply almost exclusively to households making at least half a million dollars, the center estimated in an analysis published Tuesday.

But lawmakers’ decision not to reverse a scheduled increase in the payroll tax that finances Social Security, while widely expected, still means that about 77 percent of households will pay a larger share of income to the federal government this year, according to the center’s analysis.

The tax this year will increase by two percentage points, to 6.2 percent from 4.2 percent, on all earned income up to $113,700.

Indeed, for most lower- and middle-income households, the payroll tax increase will most likely equal or exceed the value of the income tax savings. A household earning $50,000 in 2013, roughly the national median, will avoid paying about $1,000 more in income taxes — but pay about $1,000 more in payroll taxes.

Sabrina Garcia, a 35-year-old accounting assistant from Quincy, Mass., who together with her husband made about $102,000 last year, said the payroll tax increase equated to “about $200 a month for my family.”

“That’s a lot of money for us,” Ms. Garcia said. “It means we will have to cut back.” She said in an e-mail exchange that she will most likely will postpone buying a new computer. “And forget about being able to save money,” she added.

The deal will impose larger tax increases on those who make the most. It will raise taxes in two ways: by restoring limits on the amount of income affluent Americans can shelter from federal taxation, and by returning to a top marginal tax rate of 39.6 percent. The current rate is 35 percent.

For married couples filing jointly, the deduction limits apply to income above $300,000, while the top tax rate kicks in above $450,000. But both numbers are somewhat misleading, because “income” in this context is a technical term, referring only to the portion of income subject to taxation after exemptions and deductions.

Few households with actual incomes of less than half a million dollars will face a tax increase. The Tax Policy Center calculated that less than 5 percent of families earning $200,000 to $500,000 will actually pay more.

The size of those increases will be much smaller than President Obama originally proposed. The net effect, according to the center’s estimates, is that the top 1 percent of households will see an average income tax increase this year of $62,000 rather than $94,000. “The high-income people really are doing very well in this compared to what the president wanted to do,” said Roberton Williams, a senior fellow at the Tax Policy Center.

The deal passed by the Senate and the House will impose fewer limits on deductions than the White House plan. It will also tax income from dividends at a flat rate of 20 percent, rather than the same marginal rate as earned income. And there is another important point, often misunderstood: Affluent households will pay the new 39.6 percent rate only on income above $450,000. They and everyone else will still will pay lower rates on income below that threshold.

Households making $500,000 to $1 million will pay an additional $6,700 in taxes on average. Those making more than $1 million will pay an additional $123,000 on average.

Changes in the estate tax will also benefit affluent families. The tax will not apply to the first $5 million of an inheritance, extending the current exclusion rather than reverting to the $3.5 million threshold that President Obama initially favored. However, wealth above that amount will be taxed at a rate of 40 percent rather than the previous rate of 35 percent.

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Employers Must Offer Family Health Care, Affordable or Not, Administration Says

WASHINGTON — In a long-awaited interpretation of the new health care law, the Obama administration said Monday that employers must offer health insurance to employees and their children, but will not be subject to any penalties if family coverage is unaffordable to workers.

The requirement for employers to provide health benefits to employees is a cornerstone of the new law, but the new rules proposed by the Internal Revenue Service said that employers’ obligation was to provide affordable insurance to cover their full-time employees. The rules offer no guarantee of affordable insurance for a worker’s children or spouse. To avoid a possible tax penalty, the government said, employers with 50 or more full-time employees must offer affordable coverage to those employees. But, it said, the meaning of “affordable” depends entirely on the cost of individual coverage for the employee, what the worker would pay for “self-only coverage.”

The new rules, to be published in the Federal Register, create a strong incentive for employers to put money into insurance for their employees rather than dependents. It is unclear whether the spouse and children of an employee will be able to obtain federal subsidies to help them buy coverage — separate from the employee — through insurance exchanges being established in every state. The administration explicitly reserved judgment on that question, which could affect millions of people in families with low and moderate incomes.

Many employers provide family coverage to full-time employees, but many do not. Family coverage is much more expensive, and the employee’s share of the premium is typically much larger.

In 2012, according to an annual survey by the Kaiser Family Foundation, premiums for employer-sponsored health insurance averaged $5,615 a year for single coverage and $15,745 for family coverage. The employee’s share of the premium averaged $951 for individual coverage and more than four times as much, $4,316, for family coverage.

Starting in 2014, most Americans will be required to have health insurance. Low- and middle-income people can get tax credits to help pay their premiums, unless they have access to affordable coverage from an employer.

In its proposal, the Internal Revenue Service said, “Coverage for an employee under an employer-sponsored plan is affordable if the employee’s required contribution for self-only coverage does not exceed 9.5 percent of the employee’s household income.”

The rules, though labeled a proposal, are more significant than most proposed regulations. The Internal Revenue Service said employers could rely on them in making plans for 2014.

In writing the law, members of Congress often conjured up a picture of employees working year-round at full-time jobs. But in drafting the rules, the I.R.S. wrestled with the complex reality of part-time, seasonal and temporary workers.

In addition, the administration expressed concern that some employers might try to evade the new requirements by firing and rehiring employees, manipulating their work hours or using temporary staffing agencies. The rules include several provisions to prevent such abuse.

The law says an employer with 50 or more full-time employees may be subject to a tax penalty if it fails to offer coverage to “its full-time employees (and their dependents).”

Employers asked for guidance, and the Obama administration provided it, saying that a dependent is an employee’s child under the age of 26.

“Dependent does not include the spouse of an employee,” the proposed rules say.

Thus, employers must offer coverage to children of an employee, but do not have to make it affordable. And they do not have to offer coverage at all to the spouse of an employee.

The administration said that the rules — which apply to private businesses, nonprofit organizations and state and local government agencies — would require changes at many work sites.

“A number of employers currently offer coverage only to their employees, and not to dependents,” the I.R.S. said. “For these employers, expanding their health plans to add dependent coverage will require substantial revisions to their plans.”

In view of this challenge, the agency said it would grant a one-time reprieve to employers who fail to offer coverage to dependents of full-time employees, provided they take steps in 2014 to come into compliance. Under the rules, employers must offer coverage to employees in 2014 and must offer coverage to dependents as well, starting in 2015.

The new rules apply to employers that have at least 50 full-time employees or an equivalent combination of full-time and part-time employees. A full-time employee is a person employed on average at least 30 hours a week. And 100 half-time employees are considered equivalent to 50 full-time employees.

Thus, the government said, an employer will be subject to the new requirement if it has 40 full-time employees working 30 hours a week and 20 half-time employees working 15 hours a week.

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Employers Must Offer Family Health Care, Affordable or Not, Administration Says

WASHINGTON — In a long-awaited interpretation of the new health care law, the Obama administration said Monday that employers must offer health insurance to employees and their children, but will not be subject to any penalties if family coverage is unaffordable to workers.

The requirement for employers to provide health benefits to employees is a cornerstone of the new law, but the new rules proposed by the Internal Revenue Service said that employers’ obligation was to provide affordable insurance to cover their full-time employees. The rules offer no guarantee of affordable insurance for a worker’s children or spouse. To avoid a possible tax penalty, the government said, employers with 50 or more full-time employees must offer affordable coverage to those employees. But, it said, the meaning of “affordable” depends entirely on the cost of individual coverage for the employee, what the worker would pay for “self-only coverage.”

The new rules, to be published in the Federal Register, create a strong incentive for employers to put money into insurance for their employees rather than dependents. It is unclear whether the spouse and children of an employee will be able to obtain federal subsidies to help them buy coverage — separate from the employee — through insurance exchanges being established in every state. The administration explicitly reserved judgment on that question, which could affect millions of people in families with low and moderate incomes.

Many employers provide family coverage to full-time employees, but many do not. Family coverage is much more expensive, and the employee’s share of the premium is typically much larger.

In 2012, according to an annual survey by the Kaiser Family Foundation, premiums for employer-sponsored health insurance averaged $5,615 a year for single coverage and $15,745 for family coverage. The employee’s share of the premium averaged $951 for individual coverage and more than four times as much, $4,316, for family coverage.

Starting in 2014, most Americans will be required to have health insurance. Low- and middle-income people can get tax credits to help pay their premiums, unless they have access to affordable coverage from an employer.

In its proposal, the Internal Revenue Service said, “Coverage for an employee under an employer-sponsored plan is affordable if the employee’s required contribution for self-only coverage does not exceed 9.5 percent of the employee’s household income.”

The rules, though labeled a proposal, are more significant than most proposed regulations. The Internal Revenue Service said employers could rely on them in making plans for 2014.

In writing the law, members of Congress often conjured up a picture of employees working year-round at full-time jobs. But in drafting the rules, the I.R.S. wrestled with the complex reality of part-time, seasonal and temporary workers.

In addition, the administration expressed concern that some employers might try to evade the new requirements by firing and rehiring employees, manipulating their work hours or using temporary staffing agencies. The rules include several provisions to prevent such abuse.

The law says an employer with 50 or more full-time employees may be subject to a tax penalty if it fails to offer coverage to “its full-time employees (and their dependents).”

Employers asked for guidance, and the Obama administration provided it, saying that a dependent is an employee’s child under the age of 26.

“Dependent does not include the spouse of an employee,” the proposed rules say.

Thus, employers must offer coverage to children of an employee, but do not have to make it affordable. And they do not have to offer coverage at all to the spouse of an employee.

The administration said that the rules — which apply to private businesses, nonprofit organizations and state and local government agencies — would require changes at many work sites.

“A number of employers currently offer coverage only to their employees, and not to dependents,” the I.R.S. said. “For these employers, expanding their health plans to add dependent coverage will require substantial revisions to their plans.”

In view of this challenge, the agency said it would grant a one-time reprieve to employers who fail to offer coverage to dependents of full-time employees, provided they take steps in 2014 to come into compliance. Under the rules, employers must offer coverage to employees in 2014 and must offer coverage to dependents as well, starting in 2015.

The new rules apply to employers that have at least 50 full-time employees or an equivalent combination of full-time and part-time employees. A full-time employee is a person employed on average at least 30 hours a week. And 100 half-time employees are considered equivalent to 50 full-time employees.

Thus, the government said, an employer will be subject to the new requirement if it has 40 full-time employees working 30 hours a week and 20 half-time employees working 15 hours a week.

Read More..

Some Companies Seek to Wean Employees From Their Smartphones

Resolutions to change behavior are common at this time of year, but they usually involve exercising more or smoking less. Now, some companies are adopting policies aimed at weaning employees from their electronic devices.

Matthew Ryan Williams for The New York Times

Michelle Barry and Mark Jacobsen of Centric Brand Anthropology strive for the elusive work-life balance.

Atos, an international information technology company, plans to phase out all e-mails among employees by the end of 2013 and rely instead on other forms of communication. And starting in the new year, employees at Daimler, the German automaker, can have incoming e-mail automatically deleted during vacations so they do not return to a flooded in-box. An automatic message tells the sender which person is temporarily dealing with the employee’s e-mail.

No one is expected to be on call at all hours of the day and night, and “switching off” after work is important, “even if you are on a business trip,” said Sabrina Schrimpf, a Daimler spokeswoman, referring to the company’s recently released report, “Balanced! — Reconciling Employees’ Work and Private Lives.”

Disconnecting can be more challenging for business travelers who frequently work across time zones.

And there is a ripple effect, said Leslie A. Perlow, a professor of leadership at Harvard Business School and the author of “Sleeping With Your Smartphone.” “These guys fly in the middle of the night and send e-mails back to colleagues” who wait up, ready to respond.

A study conducted last spring by the Pew Research Center’s Internet and American Life Project found that while mobile phones were valued as a way to stay productive, there were downsides to being available at all times. The nationwide survey of 2,254 adults found that 44 percent of cellphone owners had slept with their phone next to their bed and that 67 percent had experienced “phantom rings,” checking their phone even when it was not ringing or vibrating. Still, the proportion of cellphone owners who said they “could live without it” has gone up, to 37 percent from 29 percent in 2006.

Sam Chapman, chief executive of Empower Public Relations in Chicago, said he used to feel phantom vibrations and frequently read and sent e-mail on his BlackBerry in the middle of the night. He slept poorly, did not feel refreshed in the morning and considered himself addicted. “I wanted to make sure that what happened to me didn’t happen to my employees,” he said.

So Mr. Chapman adopted what he called a BlackBerry blackout policy. He and his staff of about 20 turn off their BlackBerrys from 6 p.m. to 6 a.m. on weekdays and completely on weekends for all work-related use, with rare exceptions. “When I’m well rested, I show up to work ready to go,” he said.

He maintains that regimen while traveling, and said the policy had increased company productivity.

Professor Perlow agreed that companies could improve their bottom line by encouraging employees to disconnect at times. “Being constantly on actually undermines productivity,” she said.

But it is not always easy. In early 2012, when Michelle Barry, Mark Jacobsen and a third partner created Centric Brand Anthropology, a Seattle-based company that advises clients on brand strategy, design and culture management, they gave serious thought to the issue.

“A huge priority for us was to have a good balance between work-life,” said Mr. Jacobsen, Centric’s vice president and creative director. “Yet we have found that very difficult to do while working with large multinational clients,” which often require international travel and constant availability.

Being a start-up compounded those challenges. “Just because you can e-mail at 2 a.m., doesn’t mean it’s a good thing,” he said.

Centric encourages employees to prepare a week before a trip, designating a colleague as backup, informing clients about their travel plans, and trying to avoid deadlines immediately after they return. Employees are also encouraged to take spouses or partners on longer assignments and to build in downtime, said Ms. Barry, the company’s president and chief executive. When traveling, she said, “I make a commitment to myself not to stay up all night answering e-mails.”

Experts say there is no firm data for how many companies have policies restricting the use of electronic devices outside the office. “The companies I know actively encourage workers to stay connected after hours and on weekends,” said Dennis J. Garritan, a managing partner of the private equity firm Palmer Hill Capital and an adjunct professor at Harvard Business School.

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