Q.- We are a large employer and use the look-back measurement method for determining full-time status. A full-time employee was terminated from employment in March. We are hiring her as a part-time employee May 1 at a new location that is not part of the same controlled group as the first location. Do we have to offer her health coverage?
A.- If the second location is not affiliated with the first location and is not part of one controlled group, she can be treated as any other new-hire part-time employee.