"[M]ake sure you understand the controlled group rules and take employees of controlled groups into account when determining if you are an applicable large employer under the Affordable Care Act. If your organization employs close to 50 employees now and you want to avoid being an applicable large employer for purposes of the employer shared responsibility mandate, keep a careful eye on your full-time hiring and the number of hours your non-full-time employees work throughout 2013."  MORE >>