ms. walker. the mechanics are different simply because employers have not done this in the past unless they've offered their retirement plan. in many cases unless they're operating under a safe harbor they may not have done the analysis. in terms of what we're seeing in actual real life, i know there's been discussion of jobs creation and whether employers are hiring or not hiring. i would caution you on the statistics that you hear and answers to surveys. because i know that many of our clients will not answer that question because they have seen the fallout in the industry, whether it's restaurants or other industries, from answering and addressing questions like that. so i don't believe that you're getting a complete picture. >> mr. chairman, one day that might be a complete different hearing. because we had that happen once in arizona where some voluntary surveys that were filled out turned out to being -- waking up to being audited the next day. ms. baker, now, with your background in the cp

ms. walker? >> yes, it will prevent the people from ratcheting workers down to 30 hours and leave them out or be. >> ms. bekaert. >> yes. >> mr. winstanley. >> yes. >> ms. baker. >> yes, i do. >> the other question you talk about the 50 and there are a lot of companies and not 40 plus wanting to go to 75 and under obamacare is this arbitrary selection of 50 defining a large corporation doesn't fit with the entrepreneurial spirit. in the same, what do you think yes or no, do you think we should increase beyond 50 the number of ftes that which herger the affordable care at? i don't know if it's 100 or 150 but do you believe that 50 is too low and stifles job creation and therefore we as congress should increase it to a number higher than 50? >> the the bright line test of a certain number of people is the wrong test. you should use the circumstances test on who has day-to-day control. if you increase it to 50 the same thing that happens at 50 will be happening beyond 50 whether it's 75, 150, 200 or

ms. walker, and thank you all the by the way for coming in today am testifying. ms. walker, in your practice you at by small employers, correct? >> yes spent have you found that there's situations present difficulties on the roles overlapping shareholders, would you discuss some of these situations? >> ms. walker, right. >> i think one of the best examples is the one and only used -- donahue's. that was an elderly woman who had invested into restaurants. she invested in a restaurant for her son in one state and a restaurant for her nephew in another state. and that required aggregation rules. the other situation was a family business where they were making investments, and one of the investments was a golf course. a golf course was not in the same area in those two businesses then had to be aggregated. >> mr. chairman, don't we need to have the clerk your? >> are we missing someone? uh-oh. thank you, ms. velazquez. i guess we will pause momentarily. oh, okay. we can continue. >> still my time? thank you. mr. winstanley, do you have a tax specialist on your staff? >> n

ms. walker. i would like to yield to the ranking member to introduce our last member. >> it is my pleasure to -- she serves at the hub for international insurance services. she provides compliance and consulting services regarding health plans and other employee benefits. regarding health plans and other employee benefits. in insurance by business insurance and was selected as one of the 25 most influential businesswomen by the st. louis business journal. welcome and thank you for being here >> -- for being here. >> thank you chairman collins, thank you ranking member. i am honored and very happy to be here to be able to give you some comments and testimony on this very important issue. want to have an echo for what ms. walker said regarding some compromises or concessions toward small businesses. i think a controlled test would be a great first step as opposed to a bright line standard. i want everyone to keep in mind as we go through these types of discussions that the type -- that the importan

ms. walker opines on a range of topics from health care to the obama presidency for about 45 minutes. >> i'm very happy to see all of you. it's a wonderful evening to be in this city which i know of, unfortunately, through so many of your disasters. but i was thinking looking at the fountains there's a little one you have for the children and a bigger one for the adults. i was thinking, well, you know, where water flows, so can peace. and so the history that is so vivid for me of the bombing of the move people, of the imprisonment of -- [inaudible] that history is not the whole story, and it's very good to remember that and to see that we make our way every day, every single step can be a different direction. so as i was thinking about what i wanted to talk about and read about -- and i don't have a, you know, whole lot of time -- but i wanted to start by mentioning something that i find very disturbing, which is that, you know, our country -- and, you know, we're not alone. this country's not the only country making a lot of war in the world. but we're making some really terrible, big o

ms. walker opines on a range of topics from health care to the obama presidency for about 45 minutes. >> i'm very happy to see all of you. it's a wonderful evening to be in this city which i know of, unfortunately, through so many of your disasters. but i was thinking looking at the fountains there's a little one you have for the children and a bigger one for the adults. i was thinking, well, you know, where water flows, so can peace. and so the history that is so vivid for me of the bombing of the move people, of the imprisonment of -- [inaudible] that history is not the whole story, a

ms. walker is a certified public accountant. she advises small and large benefit on companiation, benefits, and employment tax matters. welcome. you have five minutes. >> good afternoon, chairman colin, ranking member, and members of the committee. thank you for hosting this important hearing on the effect of the business aggregation rules on small business in applying the health care provisions. i'm debra walker. a cpa with over 35 years of experience in the employee benefits area. to determine if the employer is subject to the shared responsibility rule of the affordable care act, business needs to determine who the employer is. the determination is made by looking at receipted entities related by common ownership, related by attribution, and also by services that the entities provide to each other. to make the determination, one teds to understand detaileds tt ownership and the services that are provided to each other.e by written submission describes the rule in detail and i canided assure you that no one would apply the rul

now it's no problem with scott walker's close it out. ms was down the hammer and ends with thirty winners and three blocks and ep the jungles three cents to one. for me near the sports center this has been speaking to check back at midnight for the latest in the world of sports. rules the eye. there was a snowy day here in seoul and adhere over fifteen centimeters of snow have already fallen on common problems that sprite and some reasons are still under heavy snowfall bought at this hour it tells us to overturn an account at the weather center that this tropical plants from the north gave us the plant itself on thursday making it feel a lot closer than the actual temperatures what a time when the provinces under a heavy snowfall watch while some sun and the city are kind of winter weather advisories that tomorrow but to be the oldest day of the season yet with daytime highs hovering at around zero degrees. he let that the current conditions wisely can see it it's pretty cloudy across the back seat to a low pressure fact that the war then s