I can understand the law being written this way. If a company had 53 employees and suddenly fired 4, would that not be an obvious effort to circumvent the law? Any company doing so, will be fined - they will not be forced to re-hire the already terminated employees. This is mostly to prevent the working class from becoming casualties of the ACA. Employers will pull any stunt they can pull if left to their own devices.
Where do you guys get this shit?
On the other hand, if a company can prove that downsizing is necessary, i. e., that laying off employees was unavoidable, then there would be no fine. If a company remained compliant and offered insurance despite laying off workers, the IRS would not even need to be notified.