The ACA’s Employer Mandate and Look Back Measurement Method
The Affordable Care Act’s Employer Mandate has been the law of the land for almost eight years. To help comply with the mandate, many employers have implemented tracking systems embedded within their payroll and HRIS systems that automatically calculate who qualifies for coverage. The result? The hard-won knowledge gained at the Employer Mandate’s commencement has become a little rusty for some.
Let’s knock a little of the rust off with a discussion about:
- Which employees should be tracked in a look-back measurement period?
- What are some of the differences between a standard and initial measurement period, and how do they intertwine?
- What could happen when an employee switches positions in or out of a measurable position?
- What could happen if employees are not terminated from employment after the expiration of various leaves?
- What are some common mistakes that employers make administering look-back measurement periods?
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Presented by the Brown & Brown Regulatory & Legislative Strategy Group.
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