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ELIGIBILITY GUIDELINES
Look Back Measurement Period Guide
This document provides guidance for applicable large employers (ALEs) on using the §4980H Look-Back Measurement Method to determine employee full-time status for health coverage eligibility under the Affordable Care Act. It explains rules for ongoing employees and new hires, outlines measurement, administrative, and stability periods, and addresses scenarios such as status changes, breaks in service, and compliance requirements to avoid penalties.
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