I've seen quite a bit of chatter on tax boards about whether the (S corp) owner is treated as an employee or not for Obamacare purposes. Looks like we (tax community) are still waiting for clarification. IIRC, the AICPA has written the IRS asking for additional guidance.
EX 1) A business (regardless of type) is a "mom and pop" shop. Used to be that the two of them could be considered a small group, now they are individuals since they have no bona fide employees. If they hire two bona fide, non-related employees then the group qualifies for group status and the mom and pop can participate.
EX 2) A business has 49 bona fide employees and is owned by a spousal pair. Are there 49 or 51 employees for the purposes of small/large group status? I think this is what AICPA wants to know.