The publication, which can be downloaded for free, gives an overview to such responsibilities of employers as tracking employees' hours, determining whether their companies are large employers subject to the Affordable Care Act and identifying which full-time employees can trigger a penalty.

The report will also help employers understand the consequences of not offering basic coverage to full-time employees and children up to age of 26, consider whether to offer affordable, minimum value coverage and evaluate their eligibility for transition relief, which may mitigate or delay some of the shared responsibility consequences for 2015.

Thomson also offers a number of tools included the ACA Decision Support Tool, an interactive web-based program for analyzing health care reform's impact on a business, including scenario planning and strategies for optimizing employer-provided health benefits and minimizing taxes. There are also Checkpoint Learning Online Courses and Webinars and the EBIA's Health Care Reform for Employers and Advisors and PPC's Guide to Health Care Reform