Does your small business employ an average of fewer than 50 full-time employees during a specified six-month period? Do you reimburse employees for their individual-plan premiums? You might be on the hook for a hefty penalty if you continue to reimburse or pay for employee health insurance premiums after June 30, 2015. If you are concerned that this might apply to you, you may contact our Affordable Care Act attorneys to get more information or to inquire about assistance with becoming ACA-compliant. Katharine Downey and Keith Mier, 505-883-2500.