If and when a rehired employee would be entitled to an offer of coverage under an employer’s group health plan will depend on the eligibility terms of that plan. Applicable Large Employers (ALEs) should at least consider the Affordable Care Act’s (ACA) rehire rules in designing and administering eligibility provisions. This Q&A explains those rules to help employers make informed decisions and potentially avoid Employer Shared Responsibility (ESR) mandate penalties.
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