The Obama administration has indicated that the requirement for midsize companies (50- 99 employees) will be postponed until 2016. Additionally, larger employers (100+) will be given more flexibility in how their employees are covered. These employers are now required to offer coverage to 70% of full-time employees in 2015 and 95% in 2016 and later years or otherwise be subject to taxes. More information is available from CohnReznick.