You ever have that “thing”... you know, that thing that has been looming in the back of your mind as a possibility? Whether it’s a good “thing” or a bad “thing” it’s still a “thing” that creates stress or anticipatory anxiety that keeps your mind going so much that you can’t get to sleep at night. Well, for so many businesses that thing has been healthcare reform and all these penalties everyone keeps talking about. And the time has come, because that “thing” is finally here. The 2015 reports that everyone filed (or were supposed to file), have created the first wave of IRS penalty letters which are now on their way to businesses across the country, telling them they have large penalties to pay and are out of compliance with the Affordable Care Act.