Minimum wage and healthcare to pose challenges to small businesses in 2015

According to Dr. Mulvey:

While the ACA provides tax breaks and new insurance marketplaces that could potentially benefit small businesses, there also are increased administrative burdens – including new Internal Revenue Service (IRS) reporting requirements and insurance coverage mandates, coupled with potential employer penalties for some companies that fail to offer adequate or affordable health insurance coverage.

I am quoted further in the article. For more, please read on, the Guardian's article.