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Credit unions on the cusp of 50 full-time or full-time equivalent employees wondering if they must comply with Obamacare in 2014 need to decide now if they will utilize a look-back period option, said an expert from a top industry auditor.

Whether or not a business exceeds the 50 FTE Obamacare threshold will be assessed on a monthly basis, said Anita Baker, managing partner of employee benefit plans at the Minneapolis-based firm CliftonLarsonAllen, which has 350 credit union clients. 

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