Small businesses with 50-99 full-time equivalent employees will need to start insuring full-

time (30 hours per week) workers by 2016. Those with 100 or more employees will need to start providing health benefits in 2015. Health care tax credits have been retroactively available to small businesses with 25 or less full-time equivalent employees since 2010. Your job is to

predict what impact this mandate might have on full-time employment.