The health reform law requires firms with 50 or more full-time-equivalent employees to provide affordable coverage to their employees and dependents or pay a stiff fine. A dependent is defined as an employee's child under age 26 and excludes spouses. Last year, the Treasury Dept. announced that it was delaying the employer mandate for all firms until 2015. It's now giving employers with 50 to 99 full-time employees an extra one-year postponement...until 2016...to comply with the employer mandate and all of its rules, provided the businesses certify that they are eligible for the easing.