"The final rule addresses four major issues that must be resolved for the employer responsibility provision, as described above, to be implemented.... [1] [H]ow to determine whether an employer is a large employer subject to the requirement or a small employer that need not offer coverage.... [2] [H]ow to determine whether an employee is full-time and thus must be offered coverage, or part-time and not covered by the mandate.... [3] [T]he circumstances under which the $2,000 and $3,000 penalties will be applied.... [4] [V]arious transition provisions intended to smooth the implementation of the coverage requirement in situations where it might be particularly disruptive. Throughout, the rule is attentive to very specific situations -- such as those of seasonal workers, volunteer fire fighters, adjunct instructors, airline pilots, or home care workers -- where employees do not work in traditional employer-employee relationships and 40 hour a week settings."  MORE >>