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The Employer Shared Responsibility Rules: Who is a 'Full-Time' Employee?
Foley & Lardner LLP Link to more items from this source
[Guidance Overview]
Apr. 28, 2014

"A new variable, seasonal or part-time employee is measured during their initial measurement period. Their status (as a full-time employee or not) applies for the following stability period, for so long as they remain an employee. A new variable, seasonal or part-time employee is also measured again during the first standard measurement period that commences after his or her start date. As a result, there may be an overlap of the initial and standard measurement period.... Meanwhile, ongoing employees (regardless of status) are measured each standard measurement period, and their status (as a full-time employee or not) applies for the following stability period, for so long as they remain an employee."

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