We still don’t know what will happen to the Affordable Care Act (Obamacare) once President-elect Trump assumes office next month, but until it is changed or repealed, it remains the law of the land and many of its mandates are enforced by the aforementioned IRS.  The Small Business Health Options Program (SHOP) Marketplace is open for small businesses to enroll for health care coverage beginning in 2017.  For those who are unsure of whether to offer insurance to their employees, SHOP has two webinars coming up in December to delve more deeply into the subject.  There is no cost to attend the Affordable Care Act 101 webinars, but registration for either the December 8 or the December 22 session is required.