Tip 142- Small Group? Large Group? ATNE.
The Affordable Care Act articulates a new way to define if a group is small or large; that is, plus or minus 50 employees.
This is important as small groups can no longer be underwritten. Enter a new acronym: Average Total Number of Employees or ATNE.
Calculate ATNE by adding up all employees for each month over the prior 12 months. Include full time, part time and seasonal employees. Divide the total by 12. That’s your ATNE.