They were looking to start a Green Bay team, but because the city didn't meet the AFL's market-size requirement, the new team would be part of the developmental league, AF2.

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"What's been happening over the years is the bandwidth, the internet size requirement, has gone up tremendously and that number keeps growing and growing -- and that's where the hotel has a problem, " Germanotta says.

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That said, relief from the one-size-fits-all audit requirement does allow companies to defer meaningful expense while allowing management discretion over when and how to deploy resources on the controls that matter most.

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Her business won't be subject to the insurance-coverage requirement because of her payroll's size, but she says she doesn't expect the law's changes to bring down her premiums.

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For some programs being uninsured is the only requirement and for others you have to report family size as well as income.

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