EMPLOYER TESTING On-Going Employees (one who has been with the employer for at least one standard measurement period) STANDARD MEASUREMENT PERIOD 3 – 12 months Did the employees work an average of 30 hours per week? ADMINISTRATIVE PERIOD Up to 90 days Time to enroll additional 30+ hour eligible employees STABILITY PERIOD At least 6 months, but at least as long as the standard measurement period How long the employee is offered health benefits November 2013 – October 2014 Testing November – December 2014 Give Enrollment Forms & Enroll January – December 2015 Effective for Health 1 2 3 EXAMPLE REPEAT EACH YEAR EMPLOYER – MY PLAN

EMPLOYER TESTING Variable Hour & Seasonal Employees (not hired as full-time, working at least 30 hours per week) INITIAL MEASUREMENT PERIOD 3 – 12 months Must be the same as “on-going” employees to determine if full-time ADMINISTRATIVE PERIOD Up to 90 days If 30 = enrollment process If < 30 = no coverage STABILITY PERIOD If enrolling, offered for one year and ongoing measurement started January 2015 Date of Hire May 10, 2014 – March 9, 2015 Administrative Period March 10, 2015 – May 9, 2015 June 1, 2015 effective date if 30 or more hours Incorporate into Standard Measurement Period 1 2 3 EXAMPLE Employer must also be testing during the “on-going” standard measurement period to fold the employee into the routine. EMPLOYER – MY PLAN