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Student Employees Under the ACA's Employer Mandate
Ballard Spahr LLP Link to more items from this source
[Guidance Overview]
Nov. 4, 2014
"Although many laws provide broad exemptions for student employees, only students in federal work-study or similar programs will be exempt from the employer mandate. As a result, colleges and universities will need to address a number of issues, including: [1] How to determine whether a student employee works full-time; [2] Whether to offer employer-sponsored group health coverage to student employees and how to structure and price that coverage; [3] How to take advantage of transitional rules that apply for 2015; [and] [4] How to comply with applicable reporting requirements."

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