Why does my Part Time employee show coverage?

For example, an employee has code 1E on line 14 for all 12 months when they were only offered and had coverage through 3/31/2019. On 4/1/2019 they went part time under 25 hours, so why is code 1E being used for the months of April - December too?

1. They show 1E because for ACA standards they were FT all year. ACA status and actual Month status are different. Based on your measurement period and stability periods they averaged over 130 hours/month so they were FT for the next x months.
2. This is referred to as the Stability Period under the ACA.  This piece of the law requires that you Offer Coverage for the entire Stability period so long as the employee remains employed and pays his/her share of the premium cost.
   1. Usually, the Stability Period is as long as the Measurement Period, but it must be a minimum of six months in length