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How to Transition an Employee to Your Standard Ongoing 12-Month Measurement Period After the Initial ACA Measurement Period
Benefit Revolution Link to more items from this source
[Guidance Overview]
Nov. 24, 2014

"Once a new variable hour, seasonal employee or part-time employee has been employed for an entire standard measurement period, the employee must be tested for full-time status, beginning with that standard measurement period, at the same time and under the same conditions as other ongoing employees.... [Here] is a simple visual sample of what your standard measurement periods might look like if you had a 1/1 renewal and selected 12-months. The vast majority of employers are electing to use 12-months to gain the longest period over which to average hours and to avoid having to repeat the ongoing calculation more than once a year."

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