Think Under 50 Employees Definitely Means No Obamacare? Think Again

Like it or not, Obamacare put the IRS in the health care business. Now, a huge new slug of IRS Final Regulations has hit the books defining full-time employees that employers must cover. Under the Affordable Care Act, an assessable payment or employer shared responsibility payment—it’s easier to call it a tax or a penalty—hits employers with 50 or more full-time employees that fail to provide adequate health insurance.