The IRS is stopping businesses from making their employees part-time as well?
As I understand it, what they are doing is making it so that companies cannot spin off sub-companies that will be set up to have the number of employees be below the “magic” number of 50 employees. They are doing this by looking at the ownership of the companies and if there is a common ownership, then for the purpose of “fines/Taxes” associated with Obamacare all of those companies are considered to be one. Thus the fines are going be based on those figures.
Maybe someone needs to set up a service that would match up random companies in a town with no connection with each other to provide part time workers for another company.