How can a company determine the number of full-time equivalent (fte) employees in its business?

Health Care

This 2 pages paper is talking about how Health Care/ Insurances in a company will impact the employees and people who have intention to get into this company.
Because this is just a 2 pages of a 10 pages essay and will become a presentation, you do not need an introduction and a conclusion.
You do not need use all the information below, just cover those titles will be fine. (1,(1),(2),(3),2,3)
This paper is kind of to teach people who have totally no idea about this topic, please do not go very deep into each title, and write it easy to understand. Just show the basic info to audiences.

1.Laws and Company’s Responsibilities.
(1)What is a company’s affordable care act employer responsibility?
Company’s responsibility for providing insurance to its employees will depend on the number of full-time equivalent employees (FTE) its business has. Company should become familiar with all requirements to determine if its business qualifies for a health care tax credit or will have a greater responsibility in the future if the company hire new employees.
(1)How can a company determine the number of full-time equivalent (fte) employees in its business?
The IRS has proposed a new regulation to clarify how employers can determine the number of full-time equivalent (FTE) employees to determine if they are in compliance with the employer responsibility obligation under the health care law.
The IRS has proposed a new regulation to clarify how employers can determine the number of full-time equivalent (FTE) employees to determine if they are in compliance with the employer responsibility obligation under the health care law.
A full-time employee is defined as an employee who is employed an average of at least 30 hours of per week. The proposed rule states that a FTE employee working 130 hours in a calendar month satisfies the 30 hours of work per week requirement. The proposal prescribes three different methods to determine whether a non-hourly employee qualifies:
a. Counting actual hours of service.
b. Using a days-worked equivalency, in which eight hours of service counts as a day.
c. Using a weeks-worked equivalency, in which 40 hours of service per week counts as a week.
(3) How can a company determine its responsibilities?
See additional materials.

2. Affordable Health Care for America Act (Obamacare)
The situation before Obamacare published VS. After
Those are Obamacare’s regulations, which may connect with this paper.
*Requiring most Americans to carry or obtain qualifying health insurance coverage or face a fine for non-compliance
*Requiring most employers to provide coverage for their workers or pay a surtax on the workers wage up to 8%.
*A subsidy to low- and middle-income Americans to help buy insurance.

3. Perspective and Effect
*Using outstanding health care to attract more employees.
*Offering various health care to meet the needs of different levels employees.
*Family insurance.