See here for the latest absurdity of Obamacare. The IRS has proposed (but told business they could rely on what they said at least for the time being) that employees are covered in regard to the mandate for affordable health care and their less than 26 year old children but not their spouses.
Quoting from the NYT article linked above:
"The law says an employer with 50 or more full-time employees may be subject to a tax penalty if it fails to offer coverage to “its full-time employees (and their dependents).”
Employers asked for guidance, and the Obama administration provided it, saying that a dependent is an employee’s child under the age of 26."