"Here it is folks. These are the proposed ACA rules on reports that insurers and employers must file with the IRS -- rules that proved to be so complex that the Obama administration deferred for a year the requirement that these reports be filed. Without these reports, the employer mandate could not be enforced.... If you just glance at the few changes to simplify the rules ... you will see that even they are quite complex. By the time that the multitude of variables for each individual are taken into consideration, you will see that the bureaucracy is living up to its reputation for complexity that induces intolerable frustrations."  MORE >>