Under health care reform, employers with 50 or more full-time employees that do not offer affordable health coverage to their full-time employees may be required to make a shared responsibility payment. Small employers with fewer than 50 full-time employees will be exempt from these new rules, which take effect in 2014. The Treasury and IRS solicited public input and comment on several issues that will be the subject of future proposed guidance, as the Treasury and IRS work to provide information to employers on how to comply with the new shared responsibility rules. In particular, the Treasury and IRS requested comment on possible approaches employers could use to determine who is a full-time employee. The request for comment and input was designed to ensure that the Treasury and IRS continue to receive broad input from stakeholders on how to best implement the shared responsibility provisions in a way that is workable and administrable for employers, allowing them flexibility and minimizing burdens. (IRS Notice 2011-36; IR-2011-50, May 3, 2011)