As you likely know, with fewer than 50 employees, you don’t have to offer your employees group health care coverage.

But what happens if you have more than one but fewer than 50 employees and want to give your employees some health care benefits?

As the dairy farmer would say, “When you grow up on a dairy farm, you always know when you step in it.” If you employ more than one and fewer than 50 employees, your 105 plan has multiple ways for you to step in it.

This article helps you know where not to step and how to give your employees health care benefits, although the benefits might follow a new path because of Obamacare.

Obamacare Refresher

We described the big Obamacare effect on your Section 105 plan in these two recent articles:

2014 Attack by Obamacare on Section 105 Medical ... Log in to view full article.