Definition of employee but equally important is the issue of which and how many employees are it should be to to the business. The answer may be simple for one business with a single owner however when an individual shares ownership of multiple entities or when a business has multiple owners the answer is less clear. Today we will examine the process of determining whether businesses are considered single or multiple entities under the Health Care Law, which requires Business Owners to aggregate employees and could subject the business to the obamacare employer mandate. According to the National Federation of independent business, 39 of Small Businesses with 20 or more employees on at least 10 of one or more other businesses. To determine if the threshold of 50 or more employees has been met with the situations the Health Care Law utilizes the Internal Revenue service code, controlled Group Business aggregation rules which are complex and confusing even for most experts. Some experts h