ACA Eligibility and Archive Question

I am in the process of helping a client implement ACA Compliance for the Hours of Service and I have a couple of questions:

 

The client has determined that they will need to test eligibility twice, the first based on the employee’s anniversary date (date started) and the second will be at open enrollment.  Every time you run the Hours of
Eligibility Report you create a new record and it moves the Current record to (N) for Not Current.  What record if any will year end reporting use, the most current ACA Eligibility record?

   If the system is going to use the most recent record or current record, then it makes sense to move the outdated records to Archive.  How often records are archived will depend on the client’s enrollment process.