Large Employers Subject to Obamacare in 2015
After all the hoopla over Obamacare last year, the Obama Administration postponed the requirement that "applicable large employers" provide health insurance or pay a penalty until 2015.
Come January, Affordable Care Act rules take effect for employers with 50 or more full-time equivalent (FTE) employees. The University of Illinois has provided an excellent summary on the rules and calculation examples.
You can read the summary here.