I have a lot of questions about the health care reform bill, but one keeps coming up with my customers. If they have 50 employees or under do they have to offer heatlh insurance to their employees mandatorily in 2014? Thanks for your help.

I have a lot of questions about the health care reform bill, but one keeps coming up with my customers. If they have 50 employees or under do they have to offer heatlh insurance to their employees mandatorily in 2014? Thanks for your help.