If you employ more than 50 employees, you'll need to understand the Employer Shared Responsibility Rules (including penalties), the minimum coverage rules and the affordability calculation.  If you have less than 50 employees, there will still be a lot of new rules you'll need to understand and a additional information you'll need to share with your staff.  If you are an individual insurance purchaser, you'll need to familiarize yourself with the new guidelines and plans offered the our health insurance exchange, called Cover Oregon, as all individual coverage will be guarantee issue in 2014.