Today, the IRS issued final regulations concerning the employer mandate portion of Obamacare.   The imposition of the employer mandate had previously been postponed from 2014 to 2015, and now has been pushed back one more year for employers with less than 100 employees.   For large employers, the penalties have also been eased with a transition period where employers will be able to avoid penalties as long as most full-time workers are covered (70 percent in 2015 and 95 percent in 2016). 

The regulations can be found here, and a news report summarizing the announcement is linked here.