The Small Business Administration website includes an article describing the impact of the Affordable Care Act on small businesses:
The .pdf from SBA describes the impact in a graphic format:
The article below from the U.S. Chamber of Commerce website describes the employer mandate imposed by the Affordable Care Act upon employers with 50 or more "full-time equivalent" employees. The .pdf file explains the employer mandate in a concise format:
The following .pdf describes the SHOP (Small Business Health Options Program) Marketplace, which lays out options for small businesses to offer health coverage in compliance with the Affordable Care Act.