Here are two other important points of clarification in the proposed rule:
Companies that have a common owner (or are related) are generally combined together to determine whether they employ at least 50 full-time employees or a combination of full- and part-time workers that equals that amount, and
The final shared-responsibility rule will include an anti-abuse provision to keep companies from using temporary staffing agencies for the express purpose of evading their obligations under the health reform law.
So, this makes it 1,500 worker-hours/week, rather than "50 or more FT workers". Can't just cut hours to less than 30, and hire other part timers to take up the load, as some places had already started doing.
How do you prove that you’re not using a temporary staffing agency to evade 0bamaCare? If the IRS says you are good luck arguing with them. Sounds like the end of temporary staffing agencies.