Every career begins with a first step. The first day of an internship often comes with a mix of excitement and uncertainty. There are new people to meet, new skills to learn, and the challenge of taking knowledge from the classroom and applying it in the real world. 

For many students, the transition from the classroom to the professional world can feel uncertain. Internships provide a bridge between those two worlds, offering students the opportunity to gain experience, find their strengths, build confidence, and discover how their interests can translate into meaningful careers. 

At C2 Essentials, we have had the privilege of watching students begin that journey firsthand. This National Intern Day, we’re looking back at the journeys of two former interns, Paige Theoret and Maegann Thompson, whose experiences with C2 Essentials helped shape their professional paths. 

While their paths looked different, both gained valuable experiences that helped shape the professionals they are today. 

Although they joined C2 in different roles and at different points in their education, both walked away with new skills, valuable experiences, and a clearer vision for their futures. 

Paige Theoret: Turning a Passion for Marketing into a Career Path 

When Paige Theoret joined C2 Essentials as a Marketing Specialist Intern, she was pursuing a degree in International Business and Marketing at the College of Charleston. Like many students preparing for graduation, she was looking for an opportunity to gain hands-on experience, develop professionally, and see how the concepts she learned in the classroom translated into the workplace. 

Looking back, Paige describes her internship as "one of the most valuable learning experiences in my career." 

Throughout her time at C2 Essentials, she strengthened both her technical and professional skills. "It strengthened my communication skills, taught me the importance of taking initiative, and showed me how meaningful collaboration keeps projects moving forward," she reflected. 

One of the defining moments of Paige's internship was attending the Global SOF Conference, an experience that broadened her perspective beyond the office. 

"One of the biggest highlights was attending the Global SOF Conference, where I gained invaluable industry exposure and learned from incredible professionals," Paige shared. The opportunity allowed her to see the broader impact of the work being done and connect with professionals across the government contracting community. 

Beyond the projects and experiences, it was the people who left the greatest impression. 

"I'm especially grateful for the opportunity to work closely with Jackie, whose leadership and mentorship had a lasting impact on my professional growth," Paige said. Having the opportunity to learn alongside experienced professionals gave her the confidence to continue growing as she prepared to begin her career. 

Today, after graduating from the College of Charleston, Paige lives in Charlotte, North Carolina, where she works in recruiting. Although her career has taken her from marketing to talent acquisition, the lessons she gained during her internship continue to shape the way she approaches new opportunities. 

Reflecting on her journey, Paige says she is "thankful to have been part of such an amazing team" and "will always appreciate everything I learned during my time there." Those experiences continue to serve as a foundation as she builds the next chapter of her career. 

Maegann Thompson: Discovering the Power of Communication and Collaboration 

For Maegann Thompson, her internship at C2 Essentials was an opportunity to step into the business world while continuing her studies at Southern Methodist University (SMU), where she is majoring in Communications. 

For Maegann, her internship at C2 Essentials was an opportunity to move beyond the classroom and gain firsthand experience in how businesses operate. As an Operations Intern, she was able to work across several areas of the organization, gaining exposure to payroll, accounting, and general operations. 

“During my internship with C2 Essentials, I served as an Operations Intern and gained hands-on experience across several business functions, including payroll, accounting, and general operations,” Maegann shared. 

Through this experience, Meagann gained a better understanding of how different departments work together behind the scenes to support clients and maintain efficient business processes. Her role allowed her to see the importance of collaboration and how each team contributes to the overall success of an organization. 

Beyond the work itself, Maegann found value in the people she worked alongside. She described the culture at C2 Essentials as one of the most rewarding parts of her experience, noting that “everyone was eager to share their knowledge and help me learn,” which allowed her to grow both professionally and personally. 

As a Communications major, Maegann’s internship also helped her see how the skills she was developing in school translated into a professional environment. Whether collaborating with different departments, understanding business processes, or communicating effectively across teams, her experience reinforced the importance of strong communication in every area of an organization. 

“The skills and experiences I gained during this internship strengthened my understanding of business operations and provided a foundation that has continued to benefit me in subsequent roles and opportunities,” Maegann reflected. 

Her time at C2 Essentials gave her more than just workplace experience, it provided her with a stronger foundation for her future career and a clearer understanding of how communication, teamwork, and operations come together to drive success. 

As she continues her studies, Maegann carries forward the lessons and experiences gained at C2 Essentials, building a stronger foundation for her future career and a deeper understanding of the role communication plays in every successful organization. 

The Lasting Impact of an Internship 

While internships may only last for a semester or summer, the experiences gained can have a lasting impact. The skills learned, relationships built, and lessons discovered often become the foundation for future opportunities. 

At C2 Essentials, we believe in creating opportunities where interns can contribute, learn, and grow alongside experienced professionals. We’re proud to have been part of Paige and Meagann’s career journeys and grateful for the energy and perspective they brought to our team. 

National Intern Day is a celebration of the students and emerging professionals who are taking the first steps toward their careers. Every project completed, question asked, and challenge overcome helps build the skills needed for future success. 

Thank you, Paige and Maegann, for being part of the C2 Essentials story. We look forward to seeing all that you accomplish in the years ahead. 

The first half of 2026 has been one of the most active periods of federal policy change in recent years for government contractors. Through executive orders, acquisition policy initiatives, and agency implementation guidance, the federal government has continued reshaping the regulatory landscape for organizations that perform work under federal contracts.

While many of these initiatives will continue to evolve through Federal Acquisition Regulation (FAR) updates and agency guidance, contractors should begin evaluating how these changes may affect their compliance programs, employment practices, cybersecurity readiness, and contract performance. 

Below are several developments that deserve management’s attention. 

FAR Modernization Initiative 

Federal agencies continued implementation of the Revolutionary FAR Overhaul (RFO), a government-wide effort to modernize the Federal Acquisition Regulation. The initiative is intended to streamline procurement, reduce unnecessary regulatory burden, and make federal acquisitions more efficient.

Although many proposed revisions are still under development, contractors should expect procurement procedures, solicitation language and contract administration requirements to continue evolving throughout 2026. 

Recommended Actions 

• Monitor FAR Council announcements. 

  
  

• Review internal procurement and contract administration procedures. 

  
  

• Train contract management personnel on new acquisition requirements. 

Resources 

• Acquisition.gov – Revolutionary FAR Overhaul (RFO)

  
  

• GSA News Release – Revolutionary FAR Overhaul Initiative

  
  

• GSA Acquisition Policy Library & Resources

  
  

Defense Procurement Reform 

The Department of Defense continues emphasizing faster acquisition timelines, improved contractor performance, and increased accountability across the defense industrial base.

Procurement reforms are designed to reduce acquisition delays while strengthening supply chain resiliency and contractor performance. Contractors supporting defense programs may experience updated performance metrics, accelerated procurement schedules, and increased expectations regarding delivery and production capacity. 

Recommended Actions 

• Review project management and contract performance metrics. 

  
  

• Strengthen subcontractor oversight. 

  
  

• Prepare for evolving reporting requirements. 

Resources 

• White House – Executive Order 14402: Promoting Efficiency, Accountability, and Performance in Federal Contracting

  
  

Cybersecurity and CMMC Readiness 

Cybersecurity remains one of the highest compliance priorities for federal contractors. During the first half of 2026, the Department of Defense continued preparations for implementation of the Cybersecurity Maturity Model Certification (CMMC) program.

Although implementation timelines continue to evolve, contractors handling Federal Contract Information (FCI) or Controlled Unclassified Information (CUI) should not delay cybersecurity planning. Organizations seeking future DoD contracts should continue preparing for CMMC assessments and ensure implementation of required NIST security controls. 

Recommended Actions 

• Conduct cybersecurity gap assessments. 

  
  

• Review NIST SP 800-171 compliance. 

  
  

• Prepare documentation for future CMMC certification requirements. 

Resources 

• Department of Defense – Cybersecurity Maturity Model Certification (CMMC)

  
  

• National Institute of Standards and Technology (NIST) Special Publication 800-171

  
  

Increased Supply Chain Oversight 

Federal agencies continue placing greater emphasis on supply chain security, domestic sourcing, and vendor transparency. Contractors supporting national security and critical infrastructure projects should expect increased scrutiny of suppliers, subcontractors, and foreign sourcing risks. Supply chain resiliency has become an increasingly important factor in federal procurement decisions. 

Recommended Actions 

• Identify critical suppliers and subcontractors. 

  
  

• Evaluate foreign sourcing risks. 

  
  

• Maintain documentation supporting supply chain due diligence. 

Resources 

• SAM.gov – Federal Contract Opportunities and Entity Registration

  
  

• Acquisition.gov – Federal Acquisition Regulation Resources

   

Artificial Intelligence and Technology Procurement 

Federal agencies continue expanding investments in artificial intelligence, software modernization, and advanced technology solutions. As AI becomes more integrated into government operations, contractors should expect evolving acquisition requirements governing responsible AI use, cybersecurity, data rights, and software assurance. 

Technology contractors should closely monitor emerging procurement guidance as agencies establish consistent standards for AI-enabled products and services. 

Recommended Actions 

• Review software development and cybersecurity documentation. 

  
  

• Evaluate intellectual property and data rights provisions. 

  
  

• Monitor agency guidance regarding AI procurement requirements. 

Resources 

• Acquisition.gov – Federal Acquisition Regulation Updates

  
  

• NIST Artificial Intelligence Resource Center (AIRC)

  
  

Changes to Federal Contractor DEI and Equal Employment Requirements 

The Administration continued implementing changes to diversity, equity, and inclusion (DEI) requirements for federal contractors. Executive Order 14398 directs agencies to remove certain DEI-related contract requirements and implement new contract language addressing unlawful discrimination.

As agencies update solicitations and contract clauses, contractors should expect continued changes in compliance expectations. It is important to note that while federal contractor obligations are changing, employers remain subject to federal and applicable state anti-discrimination laws. Requirements under Section 503 of the Rehabilitation Act and the Vietnam Era Veterans’ Readjustment Assistance Act (VEVRAA) continue unless modified by future regulatory action. 

Recommended Actions 

• Review affirmative action, EEO, and DEI-related policies. 

  
  

• Monitor new solicitations and contract modifications for updated contract clauses. 

  
  

• Continue complying with all applicable federal and state employment laws. 

Resources 

• White House – Executive Order 14398: Addressing DEI Discrimination by Federal Contractors  

  
  

• GSA Acquisition Letter MV-2026-02 – Implementation Guidance

  
  

• Acquisition.gov – FAR Implementation & FAR Overhaul Updates  

  
  

  
  

Looking Ahead 

The pace of federal contracting reform is expected to continue throughout the remainder of 2026. Many executive orders and acquisition initiatives will continue moving through agency implementation, FAR revisions, and contract modifications before becoming fully operational.

For small and medium-sized government contractors, the most effective strategy is to remain proactive. Regular reviews of employment policies, cybersecurity practices, supply chain management, and contract administration procedures can help reduce compliance risk while positioning organizations for future federal contracting opportunities. 

How C2 Essentials Can Help 

Federal contracting requirements continue to evolve, making proactive compliance more important than ever. As your HR and compliance partner, C2 Essentials monitors federal employment, payroll, and government contractor regulatory developments that impact your business.

Our HR, payroll, and compliance professionals help clients evaluate regulatory changes, update workplace policies, support multi-state compliance, assist with government contractor workforce obligations, and navigate evolving federal contractor requirements—allowing you to stay focused on delivering for your customers. 

Links to Federal Resources 

• White House – Executive Orders & Presidential Actions

  
  

• Acquisition.gov – Federal Acquisition Regulation (FAR) & FAR Overhaul Updates

  
  

• General Services Administration (GSA) – Acquisition Policy Library & Resources

  
  

• Department of Defense – Cybersecurity Maturity Model Certification (CMMC)  

  
  

• SAM.gov – Federal Contract Opportunities

  
  

• National Institute of Standards and Technology (NIST)

  
  

• U.S. Department of Labor – Office of Federal Contract Compliance Programs (OFCCP)

  
  

States continue to explore new approaches to address rising healthcare costs, and employers should be aware of emerging legislation that may create additional compliance obligations. New Jersey recently enacted an employer healthcare fee program that became effective July 1, 2026, requiring certain employers to contribute toward the state’s Medicaid program when employees and their dependents rely on Medicaid coverage.

While the requirements currently apply only to employers meeting specific criteria in New Jersey, the law represents a broader trend of states evaluating employer-funded healthcare programs as part of their efforts to address healthcare affordability.   

The law also prohibits employers from using an applicant's or employee's Medicaid status as a reason to deny employment, continued employment or advancement.   

The law applies based on the number of employees associated with an employer who are enrolled in New Jersey Medicaid, not simply the employer's total headcount. The fee schedule is: 

• 50–249 Medicaid-covered employees: $325 per Medicaid-covered employee and each Medicaid-covered dependent.  

  
  

• 250–499 Medicaid-covered employees: $525 per Medicaid-covered employee and each Medicaid-covered dependent.  

  
  

• 500 or more Medicaid-covered employees: $725 per Medicaid-covered employee and each Medicaid-covered dependent.  

  
  

The threshold is not based on having 50 total employees like the ACA's Applicable Large Employer (ALE) rules. 

Instead, the New Jersey law looks at how many of an employer's employees are enrolled in New Jersey Medicaid.  

For example: 

• An employer with 1,000 total employees but only 20 employees enrolled in New Jersey Medicaid would not meet the threshold.  

  
  

• An employer with 300 total employees and 75 employees enrolled in New Jersey Medicaid would fall into the first fee tier.  

The New Jersey requirement is designed to address concerns that some employers may not provide affordable healthcare coverage to employees, resulting in increased reliance on public healthcare programs. The program is structured as an employer fee, assessment, or contribution rather than a traditional tax. While New Jersey is among the first states in the current wave of states considering these types of programs, other states continue to evaluate similar approaches. 

New Jersey included several safeguards in the law. Beginning July 1, 2027, employees who have worked for an employer for fewer than 90 days will be excluded from the fee, along with part-time, per diem, temporary and seasonal workers. Fees assessed for those workers before that date may qualify for a credit or refund in the following year. In addition, employees and dependents with certain developmental, intellectual, or permanent physical disabilities are exempt from the assessment.  

Emerging Compliance Trend 

Employers should view this development as an emerging state compliance trend rather than an immediate nationwide requirement. For government contractors operating across multiple states, maintaining accurate workforce data and monitoring state-specific employment requirements will be increasingly important as additional states evaluate similar employer healthcare assessments. 

What Employers Should Do Now 

At this time, employers should not expect to independently enroll in a program or submit payments unless notified by the State of New Jersey. The legislation provides that the employer fee will be assessed by the state, based on employees and dependents receiving Medicaid coverage, and employers will be notified of any liability.  Employers with New Jersey employees should consider taking the following steps: 

• Review employee work locations: Confirm which employees are assigned to or working in New Jersey, particularly for employers with multi-state operations.  

  
  

• Maintain accurate employee records: Ensure payroll, benefits eligibility, and employee census information is accurate and up to date.  

  
  

• Monitor state communications: Watch for guidance from New Jersey agencies regarding employer notices, assessment procedures, payment deadlines, and any required appeals process.  

  
  

• Coordinate payroll and benefits administration: Employers should be prepared to address any State assessments that may require coordination between HR, payroll, finance, and benefits teams.  

  
  

• Avoid employment decisions based on Medicaid status: Employers should not ask applicants or employees whether they receive Medicaid benefits or make employment decisions based on an individual’s healthcare coverage status.  

The bill provides that: 

• The fee is assessed by the New Jersey Division of Revenue and Enterprise Services, not self-reported by employers.  

  
  

• The assessment is based on the number of employees and dependents receiving New Jersey Medicaid coverage as of December 31 preceding the assessment year.  

  
  

• Employers are then notified of their liability by the State.  

  
  

• Employers, if they receive an assessment, will be provided an opportunity to review or challenge the assessment if the employer believes the assessment is inaccurate. 

  
  

• The law also protects employee privacy by providing that individually identifiable information about an employee or dependent is exempt from public disclosure.  

Although the statute doesn't describe the mechanics, the State almost certainly will need to match Medicaid enrollment records with employer wage information, quarterly unemployment insurance (UI) wage reports and other payroll reporting.  

Growing Interest Among Other States 

New Jersey is not alone in exploring employer healthcare funding approaches. Similar proposals have been considered in several other states, including: 

• Colorado and Oregon – Both states considered legislation that would have required certain employers to contribute toward healthcare costs, although those proposals did not become law. 

  
  

• Washington – Lawmakers introduced a similar proposal focused on employer contributions toward healthcare affordability. 

  
  

• Connecticut – The Governor has proposed a future employer healthcare fee program that could take effect in upcoming years if approved. 

As States continue evaluating healthcare funding options, additional employer requirements may develop.  

Separate From ACA Employer Requirements 

New Jersey's employer healthcare fee is separate from the federal Affordable Care Act (ACA) and does not replace or modify existing employer responsibilities.

Employers that qualify as Applicable Large Employers (ALEs)—generally those with 50 or more full-time and full-time equivalent employees across all business locations—must continue to comply with the ACA's employer shared responsibility provisions, which generally require offering affordable, minimum-value health coverage to substantially all full-time employees and their dependent children or potentially facing an IRS employer shared responsibility payment. 

A State employer healthcare fee does not replace or modify an employer’s federal ACA responsibilities. Employers should continue to evaluate both Federal and State requirements when administering healthcare benefits. 

Your Compliance Partner 

C2 Essentials is committed to helping clients navigate an increasingly complex regulatory environment. As your PEO and HR consulting partner, we monitor legislative developments, evaluate their impact on employers, and align our HR, payroll, and compliance processes with new federal and state requirements as they become effective. Our goal is to help your organization remain compliant so you can stay focused on running your business.