Benefits experts say federal agencies could be inadvertently setting a trap for some small businesses.
The Patient Protection and Affordable Care Act requires employers with 50 or more full-time employees (or equivalent) employees to offer a minimum level of health coverage or pay a penalty.
The Internal Revenue Services has ruled employers should use Internal Revenue Code "business aggregation" rules when counting employees.
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Allison Bell
Allison Bell, a senior reporter at ThinkAdvisor and BenefitsPRO, previously was an associate editor at National Underwriter Life & Health. She has a bachelor's degree in economics from Washington University in St. Louis and a master's degree in journalism from the Medill School of Journalism at Northwestern University. She can be reached through X at @Think_Allison.
