Switch from part-time to full-time during initial measurement period?
There is a limited non-assessment period if an Applicable Large Employer (ALE) is using the look-back measurement method, and the employee is a variable hour employee, seasonal employee or part-time employee, and the employee switches to a full-time employee during their initial measurement period. This period begins on the date that the employee's status changed to full-time, and ends either: (1) once the employee's waiting period is over, or (2) once the initial stability period begins, whichever comes first. In any event, this limited non-assessment period cannot be longer than three months after the employee's switch from part-time to full-time.
In addition, this period only counts as a limited non-assessment period if the employer offers the employee minimum value health coverage by the first day of the first month following the end of the period.
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