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ACA Compliance When Employees Move from Full-Time to Part-Time Mid-Year
Verrill Dana LLP Link to more items from this source
[Guidance Overview]
Feb. 13, 2024

"A common fact pattern that frequently results in ACA reporting errors is the employee who moves from a full-time position to a part-time position mid-year. Must plan sponsors continue to offer this part-time employee health coverage? Doesn't the ACA only require employers to offer health coverage to their full-time employees? The answers to these questions depend on which measurement methodology the employer uses to calculate full-time employee/full-time equivalent (FTE) status."  MORE >>

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