The Affordable Care Act, or Obamacare, is dramatically changing how small- and mid-sized businesses must handle health care benefits. What’s more, many rules governing employer duties in 2014 and 2015 have been changing, creating more complexity. But the rules for companies with less than 50 full-time employees are different from firms with more than 50. In this second part of a two-part podcast, Knowledge at Wharton asks two experts to outline the key things for smaller firms to understand. The participants in this podcast are Jeff Englander, a senior vice president and senior research analyst at GE Capital, and Lawrence Gelburd, a Wharton instructor.