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Reminder: Exclusion of Interns from Health Coverage Could Trigger ACA Penalties
Haynes Boone 
[Guidance Overview] May 5, 2026 "Paid interns who average at least 30 hours per week are full-time employees under the ACA. Excluding them from group health plan coverage could trigger employer shared responsibility penalties ... Full-time paid interns may be excluded from coverage without penalty exposure if they qualify as seasonal employees under a properly structured measurement period. The key word is 'properly.' " MORE >> |
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