As our readers know, federal and state departments of labor have intensified their scrutiny of independent contractor arrangements and are coordinating with the federal and state taxing authorities when misclassifications are found.  There was a great article in the New York Times today by Conrad De Aenlle entitled, “Employee or Contractor? Health Care Law Raises Stakes.”  The article highlights the new risks to employers with 50 or more employees, who must provide employees with health insurance that meets the requirements of the Affordable Care Act.  Employers who don’t offer the appropriate insurance are subject to stiff penalties.