On January 24, 2013, the United States Departments of Labor, Health and Human Services, and the Treasury published a new installment of their "Frequently Asked Questions about Affordable Care Act Implementation" series.
http://www.jdsupra.com/post/documentViewer.aspx?fid=3ab58a55-c5a1-4fde-9237-7e354de48950
http://www.jdsupra.com/post/documentViewer.aspx?fid=3ab58a55-c5a1-4fde-9237-7e354de48950
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