This article focuses on the stick side of the equation and how the Internal Revenue Service plans to administer the enforcement of the sticks through employer reporting requirements to both employees and to the IRS, which will then be compared with the individual tax returns ultimately resulting in IRS assessments of the shared responsibility penalty on employers.  Employers then need to be prepared to defend such assessments based upon records of coverage offered, who is a fulltime employee and if the coverage the employer offered was affordable.  See below for entire article.