"Employers near the threshold of 50 full-time and full-time-equivalent employees (FTEs) or with a high proportion of seasonal workers should be taking measures now to record employees' daily hours of service and other data relevant to the Sec. 4980H assessable payment for large employers regarding minimum essential health coverage.... An employer could be liable for the penalty either by not offering coverage to its full-time employees or if any of those employees obtain coverage through a health care exchange for which they are allowed a premium tax credit."  MORE >>