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Treatment of Seasonal Employees Under Health Care Reform
Spencer Fane Link to more items from this source
[Guidance Overview]
Feb. 25, 2013
"Many employers rely on seasonal workers -- over the holidays, during the summer, or for a harvest season.... [S]hould these employees be counted in determining whether an employer is large enough to be subject to the ACA's 'play or pay' mandate? And assuming an employer is subject to this mandate, how do seasonal employees affect the penalties the employer might have to pay?"

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