This is sooooooo stupidly simple that even I can find ways to get around it!
1.Company X has 10 "key" full-time employees working 40+ plus hours, 30 additional "non-key" full time employees working 40 hours and 20 part time employees working 15 hours per week.
After Obamacare is fully implemented, Company X will have 10 "key" full time employees with health insurance, and 75 part time employees averaging 20 hours who will be responsible for their own insurance.
2. Keep the 10 "key" salaried (40+) employees as employees. Everyone else becomes a contractor, and is compensated by the hour. (Heck, the US gov't has been doing this itself for years!)
You'd need to be delusional, stupid or a liberal to think that Obamacare isn't going to prove the "Law of Unintended Consequences" once and for all.
France, the country that could be great, has been dealing with the 50 employee limit that requires “workers councils” or forced unionization. What French businessmen do is have create multiple companies of less than 50 employees each. What this means is that you have a main LLC and separate LLCs for distinct a to kites within the line of business. For example you would have an LLC such things as service delivery, maintenance, IT, accounting, etc. if there was a 3rd party company, such a Account Temps that could do it cheaper, you would use them instead. When taxes become too burdensome citizens and corporations will do whatever is necessary to survive, legally or illegally. Sure government tyranny and theft will shrink the economy but people will do what they need to survive.