In the past few years, Congress has adopted a number of health-care insurance reforms under the Affordable Care Act (ACA) that will impact businesses both large and small. Some significant financial benefits are available to small businesses that com-ply with the new ACA rules. The first step toward compliance is knowing whether the ACA treats your company as a large employer or small employer. Large employers are defined as companies that employ, on average, 51 or more full-time workers in a given year, and this rises to 101 or more employees in 2016. Small employers are companies that employ, on average, 50 or fewer full-time workers, rising to 100 employees or less in 2016.