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*One in five small business owners reported that they have cut their number of employees [http://www.ncpa.org/pub/st356]
The Society for Human Resource Management 's study also found that about one in five small businesses are reducing workers' hours to part time because they are not required to offer coverage for employees who work less than 30 hours per week. These part-time employees are eligible for subsidized coverage in the new health insurance exchanges offered through the ACA [http://www.ncpa.org/pub/st356].
Companies with 50 to 100 FTE employees are required to provide health insurance coverage to their employees, but the penalties imposed for not complying with the ACA requirements for these companies were delayed until 2016. Companies with up to 100 FTE employees can purchase insurance through the employer-only insurance exchanges, were are run by the states; these exchanges could possibly result in lower health care costs for small businesses by pooling customers [http://www.forbes.com/sites/groupthink/2012/08/10/will-obamacare-help-or-hurt-small-businesses/2/#49ebac0f31e5].
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