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Summer Interns and the ACA Pay-or-Play Penalties
Vorys, Sater, Seymour and Pease LLP Link to more items from this source
[Guidance Overview]
June 27, 2016

"A summer intern is not classified as a Full-time Employee during his or her initial measurement period. Rather, the summer intern is in a 'limited non-assessment period' during which no penalties are assessed. The summer intern never becomes an Full-time Employee if he or she terminates employment at the end of the summer (and before the end of the initial measurement period).... If you are using the monthly measurement method, it is likely that a summer intern may need to be offered coverage under your group health plan if your plan does not impose a waiting period, or if the summer intern's employment extends beyond the plan's waiting period."  MORE >>

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