First, a brief rant about how huge the gap is between what we need to do and what organizations are actually doing. 

Case in point: last Thursday, in our conference room, the entire staff of a CPA firm gathered to get an overview of the ACA. These are good, solid CPAs who are all well versed in their craft. They had no idea that in two weeks, all of their clients had to send out their Exchange Notification letters, or face potential penalties through the IRS.

Their tax people turned paler (they were already pale. Remember, they're CPAs and don't get out much) and lots of hands shot up.  "Wasn't this delayed for a year?" "Isn't this just for larger employers?" "Are they really serious?"  No, no and yes, definitely.

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