HR Strategies recognizes the importance of understanding how PPACA relates to the co-employer relationship that PEO’s engage in with their clients. Some clients in a co-employer relationship may be concerned with being part of a “large group plan”, rather than their smaller company size.  Thanks to the National Association of PEOs (NAPEO), when PPACA was being reviewed in Congress language was included in a colloquy record indicating Congressional intent that in a PEO arrangement, the small business tax credits, employer mandates, and non-discrimination testing will all apply at the client level.  We are pleased to provide you with the opportunity to view the colloquy as provided by NAPEO… http://www.napeo.org/docs/PPACA%2045R%20credit.pdf