"The unanswered question is whether an employer who fails the second and/or third condition of the 'Fewer than 100 Full-Time Employees' transition relief rule is subject to the original 4980H(a) penalty which only allows an employer to reduce its full-time employee amount by 30 not 80. This would be an extremely harsh rule as it would increase an employer's 4980H(a) penalty by $100,000. Maybe the government wanted to create this harsh penalty to prevent manipulation, but it is odd a similar penalty would not be enforced against an employer who still has 100 full-time employees (including FTEs)."  MORE >>