"Look Back Measurement"

Healthcare.jpgThis post was authored by Heather DeBlanc

Under the Affordable Care Act’s (ACA) large employer shared responsibility provisions, employers are required to offer minimum essential coverage that is both affordable and provides minimum value to substantially all full-time employees and their dependents, or face potential penalties.  However, the California laws governing retired annuitants prohibit employers

Healthcare.jpgThis blog post was authored by Heather DeBlanc

The delay in the effective date of the large employer penalties, now January 1, 2015, has given employers a false sense of security.  Many employers are adopting the Look Back Measurement Method Safe Harbor in order to identify full-time employees under ACA’s new definition of “full-time” employee