There exists several "rounding" rules for 4980H, also called the applicable pay or play provisions of the ACA.
Some of these rules require the numbers to be rounded up, and some down.
Examples include counting full time equivalents to determine whether or not an entity is an applicable large employer, the reduction of full-time employees for penalty purposes (or the allocation of the minus 30 rule), liability determinations for the penalty, and even "hours of service" calculations.
If you need help understanding these rules or makeing these calculations, please contact Kinney & Larson.