Last week, I wrote about some of the ways Obamacare impacts small businesses, specifically five requirements Obamacare places on small businesses and five opportunities Obamacare affords small businesses. As discussed, while small businesses (i.e. companies with fewer than 50 employees) are exempt from many of the most rigorous requirements of the Affordable Care Act -- most notably, the Employer Mandate -- there are still some requirements and even some opportunities that small business owners should be aware of regarding Obamacare.

As an Obamacare attorney, I have observed that the factors a small business has to consider with respect to the Affordable Care Act can change quite dramatically if its workforce grows beyond 50 full-time employees. This can occur over time as a result of the natural growth of the business but can also happen rapidly and unexpectedly as a result of a business transaction.

Here are three tips that any small business owner considering a business transaction should keep in mind to ensure that there are no unexpected Obamacare surprises as a result of the transaction:

1. Count Hours, Not Just Employees

To determine how many full-time employees a business has for purposes of the Affordable Care Act, a business has to count not only its actual full-time employees (those work more than 30 hours per week) but also the number of hours worked by its part-time employees. The number of hours worked by part-time employees is aggregated to calculate a company's full-time equivalents. 

Read more: http://www.huffingtonpost.com/av-sinensky/obamacare-small-business_b_4964649.html