The following article was contributed by Jake Lincoln, CPA, located in San Diego, California. You may contact him at www.lincolntaxandwealth.com. Original published date January 8, 2013.Under the Patient Protection and Affordable Care Act of 2010, employers are required to disclose the aggregate cost of employer-sponsored health insurance coverage provided to…

The Patient Protection and Affordable Care Act (PPACA, also known informally as "Obama-Care) defines full-time employees as those who work 30 hours a week on average. This law requires large employers to accurately track, record and report to the IRS on an annual basis each employee's status of full-time or…