"The look-back measurement method is one of two alternative approaches permitted under the ACA for Applicable Large Employers (ALEs) to determine employees' ACA full-time status. Unlike the relatively simple monthly measurement method, the look-back measurement method adopts a more complex web of measurement, administrative, and stability periods. Despite the added complexity, this look-back measurement method approach provides significant administrative advantages for ALEs with employee populations whose hours tend to fluctuate."

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