Determining whether variable-hour employees are entitled to offer of health insurance
by Gesina (Ena) M. Seiler Beginning January 1, 2015, the Affordable Care Act (ACA) will require large employers (with 100 or more full-time and full-time equivalent, or FTE, employees–in 2016 it drops to 50 or more employees) to offer minimum essential health insurance coverage to at least 70 percent (increasing to 95 percent in 2016 […]