==References==
1. https://www.cbo.gov/topics/health-care/affordable-care-act
2. http://payroll.intuit.com/support/kb/2001632.html
3. https://www.irs.gov/affordable-care-act/employers/employer-shared-responsibility-provisions
4. http://www.hhs.gov/healthcare/
5. https://www.healthcare.gov/shop-calculators-fte/
6. http://www.businessinsider.com/us-employment-by-firm-size-has-a-fat-tailed-distribution-2015-6%5D
7. https://www.cbo.gov/publication/51130
8. http://www.cnbc.com/2015/01/08/5-smart-ways-small-firms-can-slash-health-care-costs.html
9. http://digital.library.unt.edu/ark:/67531/metadc501935/m1/1/high_res_d/R43181_2015Jan15.pdf
10. https://www.healthcare.gov/small-businesses/provide-shop-coverage/shop-marketplace-overview/
11. https://www.healthcare.gov/small-businesses/provide-shop-coverage/small-business-tax-credits/
12. http://www.gallup.com/poll/152654/health-costs-gov-regulations-curb-small-business-hiring.aspx
13. http://www.ncpa.org/pub/st356
14. http://www.ncpa.org/pub/st356