i am donna baker. my own accounting firm for the last 13 years. practice in michigan, a very small rural area. firm iof owning my own also own a small payroll company. i have invested in a retail store and my husband, who is also with me here today, is a partner in a family dairy farm. heard, the already business aggregation rules require any group of companies to be treated as a single employer. the primary key in determining which company should be combined is either direct or attributed ownership or affiliated services, but not operational control. these rules may cause unrelated businesses held by family members or trust to be aggregated. companies within a control group do not need to have the same management or even be in the same industry. also, the business aggregation rules are very complicated, as you have heard. they are rarely applicable to small businesses, therefore they are unfamiliar to both small businesses and small business advisors. i have had many webinars in the aca rules. most of the material will mention that the control gr

. >> reporter: donna baker finds herself right on the cusp of compliance, a well-established cpa firm, a women's retail shop and a stake in her husband's dairy farm. >> i recently was told from my insurance company that my current plan for my employees in the cpa firm in the payroll had been canceled. they mapped me to a new plan that actually has reduced benefits. it would have a higher co-pay. that plan would have an additional cost of 44%. so that alone is going to be very difficult to absorb and just the couple small entities that i have providing insurance, with the new ago ra gags rules, if it requires me to aggregate all of the employees and it's done that to all of the different entities, it'd be a big burden, yes. >> it's a buzzing distraction in the back of your head all the time. how are we going to handle this, what are we going to do to get in front of it, how are we going to be competitive in the workplace but be viable at the same time. it's been a never-ending distraction for the last years, and i think what you've seen is they've preempttively increased premiums to ge

i am donna baker. i've been a cpa for 25 years and i've owned my own accounting firm for the last 13 years. i lived and practiced practiced and when lake county michigan which is a very small rural area. on top of owning my own cpa for miles on a small company. i've invested in a retail store and my husband who is also here today is a partner in our family dairy farm. as you have already heard the business aggregation rules require any group of companies under common control to be treated as a single employer. the primary key in determining which company should be combined is directed to ownership but not operational control. these rules may cause unrelated businesses held by family members or trusts to be aggregated. companies within a control group did not need to have the same management or even be in the same industry. also the business aggregation rules are very complicated as you have heard and are rarely applicable to small businesses. therefore they are unfamiliar to small distances and small-b

i'm donna baker, a cpa. i've been a cpa for the last 25 years and i've owned my own accounting firm for 13 years. i own a practice in a rural county in michigan which is a very small area. on top of owning my own firm, i also own a small company. i have invested in a retail store, and my husband, ken, who is also here today, is a partner in a small dairy farm. as you've already heard, the business aggregation rules require companies under common control to operate as a single employer. in determining which companies should be combined is either direct or attributed ownership or affiliated service but not operational control. these rules may cause unrelated businesses held by family members or trusts to be aggregated. companies within a control group do not need to have the same management or even be in the same industry. also, the business aggregation rules are very complicated, as you've heard, and are rarely applicable to small businesses. therefore, they're unfamiliar to both small businesses and small bu

. >> donna baker finds herself right on the cusp of compliance. she owns four businesses in rural michigan. a well-established cpa firm. a growing payroll company. a women's retail shop and a stake in her husband's dairy farm. >> i recently was told from my insurance company that my current plan for my employees in the cpa firm and the payroll had been cancelled. they mapped me to a new plan that actually has reduced benefits it would have a higher co-pay. that plan would have an additional cost of 40 or 44% that it alone, that cost alone is going to be very ditch to absorb and just a couple of small entities that i am providing insurance with the new aggregation rules if it requires me to aggregate all of the employees and it's done that to all of the different entities, it would be a big burden, yes. >> and since generally it's a buzzing distraction in the back of your head all of the time about how are we going to handle this? how are we going to get in front of it? how are we going to be competitive in the workplace and be viable at the same t