With the election behind us, it is clear that the Patient Protection and Affordable Care Act (“Obamacare”) is here to stay. That means that businesses of all sizes should start planning now for Obamacare’s new employer mandates. For many businesses, the most important new requirement is the so-called “play-or-pay” mandate effective in 2014 that requires all employers with more than 50 full-time employees (or full-time-equivalent employees) to offer affordable, minimum health coverage to all full-time employees or else pay a potentially hefty penalty. This article explains why businesses should begin planning immediately for the impact of Obamacare.