TMT Enterprises is a small employer that decided to offer a QSEHRA to its employees. The plan is scheduled to begin next week. Who among the following must be offered the opportunity to participate in the plan when it begins?
a. Emilio, age 35, who was hired last week as a mid-level production manager
b. June, age 55, who has worked for TMT for three years on a part-time basis, providing bookkeeping and accounting services
c. Lyle, age 23, who just completed his three-month TMT orientation training
d. Michelle, age 42, who has worked seven years, full-time, as TMT sales manager, but spends the majority of business hours meeting clients off-site
